HomeMy Public PortalAbout2023 Adopted BudgetVillage of Glenview
2023 Adopted
Annual Budget
Fiscal Year 2023
Adopted
Annual Budget
Presented to:
Village Board of Trustees
Michael Jenny
President
And Trustees:
Jim Bland
Mary W. Cooper
Gina Deboni
Tim Doron
Chuck Gitles
Adam Sidoti
Prepared and Presented by:
Matthew J. Formica
Village Manager
Maggie Bosley
Deputy Village Manager
Sarah Schillerstrom
Deputy Village Manager
Nick Santoro
Management Services Director
Jeff Brady
Community Development
Director
Tony DeRose
Fire Chief
William Fitzpatrick
Police Chief
Joe Kenney
Public Works Director
Brent Reynolds
Dispatch/IT Director
and
The Staff of the
Village of Glenview
GFOA 2022 Award ………………………………………………………………………………………….4
Letter of Transmittal ………………………………………………………………………………………..7-10
Introduction and Overview
How to Use This Document ……………………………………………………………………………...13-14
Village History …………………………………………………………………………………………..15-20
Village of Glenview Profile…………………………………………………………………………………..21
Village Demographics …………………………………………………………………………………….22-23
Budget Process Overview……………………………………………………………………………………..24
Budget Calendar ……………………………………………………………………………………………..25
Organization Chart …………………………………………………………………………………………..26
Basis of Budgeting………………………………………………………………………………………...27-30
Budget and Financial Policies…………………………………………………………………………….31-34
Strategic Priorities and Village Management Goals
Strategic Priorities and Village Management Team Goals………………………………………………….37
Village Management Team Goals………………………………………………………………………..38-45
Performance Measures………………………..……………………………………………………………47-48
Summary by Fund
Village of Glenview Fund Structure …………………………………………………………………………51
All Funds Summary …………………………………………………………………………………………52
2023 Village Sources and Uses…………………………………………………………………………….53
Revenue Highlights ……………………………………………………………………………………….54-60
Expenditure Highlights ……………………………………………………………………………………61-63
2023 Fund Balance Statements…………………………………………………………………………65-68
Corporate Fund
Corporate Fund Summary ………………………………………………………………………………..71-75
Special Revenue Funds
Police Special Fund………………………………………………………………………………………….77
Foreign Fire Fund …………………………………………………………………………………........…78
Special Tax Allocation Fund (TIF)……………………………………………………………………….79-80
Waukegan/Golf TIF Fund………………………………………………………………………………….81-82
Table of Contents
Village of Glenvew Adopted 2023 Budget 1
Enterprise Funds
Enterprise Funds Overview…………………………………………………………………………………85
Glenview Water and Sanitary Sewer Funds Overview………………………………………………………86
Glenview Water Fund………………………………...…………………………………………………….87-89
Glenview Sanitary Sewer Fund……………………………………...……………………………………90-92
Wholesale Water Fund…………………………………………………………………………………….93-94
Commuter Parking Fund ………………………………………………………………………………….95-96
Internal Service Funds
Municipal Equipment Repair Fund …………………………………………………………………….99-100
Capital Equipment Replacement Fund ………………………………………………………………..101-102
Insurance and Risk Fund……………………………………………………………………………….103-104
Facility Repair and Replacement Fund ………………………………………………………………….105-106
Trust and Agency Funds
Trust and Agency Fund Overview …………………………………………………………………………109
Police Pension Fund………………………………………………………………………………………..110
Firefighters’ Pension Fund…………………………………………………………………………………..111
Escrow Deposit Fund………………………………………………………………………………………..112
Special Service Area Bond Fund…………………………………………………………………………..113
Joint Emergency Telephone Systems Board Fund…………………………………………………………..114
Capital Project Funds
Capital Project Funds Overview……………………………………………………………………………..117
Capital Projects Fund………………………………………………………………………………………..118
Glen Capital Projects Fund…………………………………………………………………………………..119
Permanent Fund……………………………………………………………………………………………..120
Motor Fuel Tax Fund………………………………………………………………………………………..121
Debt Funds
Corporate Purpose Bonds Fund……………………………………………………………………………..123
Budgets by Department
Department Operating Overview…………………………………………………………………………...125
Department/Fund Relationship………………………………………………………………………….....126
Department Operating Summary……………………………………………………………………..127-128
Management Services Department……………………………………………………………………..129-166
Public Works Department……………………………………………………………………………..167-186
Police Department………………………………………………………………………………………187-191
Fire Department………………………………………………………………………………………..193-197
Village of Glenvew Adopted 2023 Budget 2
Community Development Department………………………………………………………………….199-210
Capital Spending and Debt Management
Capital Spending……………………………………………………………………………………..213-227
Debt Management……………………………………………………………………………………228-239
Component Unit
Village of Glenview Public Library…………………………………………………………………..241-245
Supplementary
2023 Budget Resolution………………………………………………………………………………247-248
2022 Tax Levy………………………………………………………………………………………..251-255
Glossary of Terms…………………………………………………………………………………….257-268
Commonly Used Acronyms……………………………………………………………………………….269
Village of Glenvew Adopted 2023 Budget 3
PRESENTED TO
Village of Glenview
Illinois
For the Fiscal Year Beginning
January 01, 2022
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
Village of Glenvew Adopted 2023 Budget 4
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Village of Glenvew Adopted 2023 Budget 5
Village of Glenvew Adopted 2023 Budget 6
December 6, 2022
To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview:
Staff is pleased to present the adopted annual budget for Fiscal Year 2023. This budget represents
considerable staff effort and analysis and a significant amount of time that was focused on review
and discussion by the Village Board.
Overview
The budget process begins in April with the development of a five-year forecast. Village staff then
create next year’s budget using a zero-based system, meaning rather than drawing from last year's
budget, the Village starts from scratch to ensure a ground-up approach to all expenditures on an
annual basis. Once those individual budgets are developed, the Village Board meets three times in
the fall at a series of public budget workshops to review revenues, expenses and ongoing capital
improvement projects. These workshops are open for public participation, and the Village
encourages residents to get involved in the process and voice their feedback about spending
priorities. Following the workshops, the Board meets once in November to review the tax levy
and again in December to finalize the property tax levy and formally adopt the next year's budget.
The 2023 budget continues the focus on four strategic priorities which are fiscal sustainability,
infrastructure investment, challenging the status quo and a commitment to customer service. The
Village continues to minimize the financial burden on Glenview taxpayers, identify cost
efficiencies and opportunities, responsibly utilize Village reserves, develop and ensure the long-
term sustainability of a structurally balanced budget, and proactively develop the Village
organization in order to maximize the level of service that can be provided with the current level
of resources.
The Village does not levy a property tax rate but rather levies a specific dollar amount. For the
2022 property tax levy to be collected in 2023, the levy includes a $75,346 increase to capture the
Equalized Assessed Value (EAV) associated with newly annexed, constructed, or improved
property, which represents a 0.50% increase from the 2021 tax year. In 2022, the Village annexed
a large area which normally would not be included in the EAV until the 2023 levy year, however
since services are being provided now, an amount was estimated and added to the 2022 levy of
$326,913. It is important to note that the total increase of $402,259 for the new EAV will have no
impact on current taxpayers. Glenview’s long history of holding the line on property tax increases
has established Glenview as one of the lowest Village property tax amounts paid to the
municipality when compared with neighboring communities.
The adopted budget includes Village-wide revenues of $186,811,567, of which $88,291,764 are
in the Corporate Fund. The Village-wide expenditures are $185,686,857, of which $87,954,152
are in the Corporate Fund. This results in a Village-wide surplus of $1,124,710 and a Corporate
Fund surplus of $337,612. Ending fund balances for all Village funds remain within the approved
Village fund balance policies.
Village of Glenvew Adopted 2023 Budget 7
2023 Financial Position
The Village of Glenview has maintained a stable financial position even though inflation was at a
40-year high in 2022. Evidence of the Village’s stability is in the following financial indicators:
Moody’s Credit Rating remains at the highest possible level – Aaa
The Village continues to implement cost containment strategies in order to adopt a
balanced budget where revenues and available fund balance meet or exceed the budgeted
expenditures
The Village maintains the required reserve levels as defined by policy in each of the Village
funds
The Village continues to prioritize investment in Village infrastructure replacement with
the development of the $35.6M 2023 Capital Improvements Program (CIP)
The Village continues its commitment to appropriately fund employee pension benefits
In a sustained effort to be prepared for potential shifts in the economy, the Village Board gave
direction to temporarily change the Corporate Fund Balance Policy from between 35% and 45%
of expenditures to 40% to 50% of expenditures. The Village continues to rely on economically
sensitive revenues such as Sales Tax, Home Rule Sales Tax, Income Tax, Building Permits, and
Interest Income to fund core operations and a change in economic conditions could impact the
Village’s overall fiscal health. Temporarily increasing the fund balance allows the Village to be in
a better position to absorb a potential economic downturn which would most likely be evidenced
by reduced levels of revenues coming into the Corporate Fund as seen during the pandemic.
The 2023 Budget continues the Village’s ongoing commitment to challenge the status quo,
evaluating opportunities for alternative service delivery models, and holding the line on cost
increases. While these are standard practices within the Village, it has been helpful in responding
to the changing economic environment including recovering from the pandemic while mitigating
high inflation. Economists are predicting a recession however the severity, length, and timing is
unknown. The Village prepared a financial response plan to respond should their predictions come
to fruition. The plan includes use of cash reserves and a reduction in operating expenses. The
plan does not include reductions in service levels or staffing levels. Sales and income tax receipts
continue to come in higher than expectations, but staff is keeping a close eye on them.
On March 11, 2021, President Biden signed H.R. 1319, entitled the American Rescue Plan (ARP)
Act of 2021. The law provided $1.9 trillion in economic stimulus and COVID‐19 relief to be used
for immediate recovery needs and long‐term initiatives. The Village of Glenview received their
allocation of $6,431,248.66 based on population through the State of Illinois. The Village Board
has given direction to invest in multiple projects including lead service line replacement, water
main replacement in accordance with the water strategic plan, business support programs, and a
downtown streetscape project.
One of the ways the Village continues to manage costs is by leading the Municipal Partnering
Initiative (MPI). Since 2010, the Village has collaborated with neighboring communities and
agencies on bidding contracts. This has resulted in significant savings by leveraging economies of
scale for procurement of goods and services. Management continues to pursue opportunities to
increase efficiency and control costs through partnerships, alternative service delivery models, and
adoption of innovative practices and technologies.
Village of Glenvew Adopted 2023 Budget 8
Another ongoing success story is the Village’s significant Capital Improvement Program (CIP)
and the aggressive pursuit of outside funding for these capital projects. Specifically, from 2014 to
2023, the Village has been awarded over $51,800,000 in federal, state and local funds to support
a number of infrastructure projects, of which $8,640,000 was secured for 2022 and 2023. Staff
continues to have project-ready plans to submit for outside funding as additional opportunities
become available.
During the pandemic, sales and home rule sales taxes declined but have shown continued
improvement. Fortunately, 2023 general sales tax is projected to be $732,509 higher than the
original 2022 budgeted amount, a 3.3% increase. 2023 home rule sales tax is projected to be
$915,671 higher than the 2022 budget, an 8.5% increase.
The Village has grown closer to being fully built out and one-time large development projects are
less frequent. Building Permits and related development revenues, while they will naturally
fluctuate from year to year, have become more stable. For 2023, building permit and related fee
revenues are budgeted to remain relatively flat with the 2022 projection, at $2,921,767 and
$3,076,713, respectively. One revenue stream that continues to decrease each year is the
telecommunication utility tax, due primarily to the decrease of the use of landline telephone
services.
Long-Term Strategic Goals
On an annual basis, the Management Team reflects upon the progress made in the previous year
and evaluates where the organization is going in the future. This evaluation is intended to ensure
Village resources are closely linked to policy goals. The Administrative Goals include the
following:
Continue efforts to implement and build upon the Village’s Community Engagement
Strategic Plan
Continuously improve the customer, business owner, and general public’s experience when
interacting with the Village of Glenview
Recruit, retain and train high quality talent
Advocate for residents and businesses to experience a high quality of life by maintaining
long-term financial sustainability, and engaging legislators, and other agencies to identify
additional funding sources for Glenview
Continue efforts to enhance the community as a desirable place for residents, business
owners, customers and visitors
Long-Term Financial Goals
The Village’s long-term strategic goals cannot be met without consideration of the long-term
financial condition of the organization. Yearly, the Village of Glenview forecast team meets with
each department to discuss the purpose of the financial forecast, identify anticipated key
department initiatives and priorities, and consider potential operational and financial impacts of
pending legislation, opportunities, and threats. Departments are instructed to think about what may
change over the next five years and how they would respond to community needs. Each department
developed a line item forecast for 2023-2027 that incorporates the key items identified during the
forecast meetings. The financial forecast team analyzed the forecasted expenditures and revenues
for key factors causing the greatest impact, and detailed assumptions used by the departments in
creating the forecast. The information was compiled into a detailed forecast report which includes
a summary of the projected surplus or deficit for each of the five years. For any year within the
five-year forecast that is showing a deficit, a plan is included on how the deficit will be addressed.
Village of Glenvew Adopted 2023 Budget 9
Any significant impacts would be brought to the Board. This report also included a response plan
should there be an economic downturn soon which was accepted by the Village Board and used
as support to temporarily increase the Corporate Fund Balance Policy.
The financial goals come from the strategic priorities (see page 37) and are reinforced through the
Management Team goals and various policies and directives established by the Village Board.
Additionally, each year during the budget process, staff works with the Village Board to determine
what long-term financial planning topics need to be developed or reviewed. These discussions are
part of the budget workshop meetings open to the public. The long-term financial goals include:
Pay-as-you-go method for capital projects to avoid the costs associated with debt issuances
when possible. Programs that are currently funded on a pay-as-you-go basis include capital
projects, capital equipment replacement, and facility repair and replacement
Continue to fully fund required pension contributions in accordance with actuarially
recommended funding levels, as opposed to the required minimum. Thus, the percent
funded remains higher and puts the Village in a stronger financial position over the long-
term
Continue to monitor and evaluate the enterprise funds so that they are in a financial position
to remain self-sustaining
Maintain appropriate reserves to minimize the Village’s vulnerability to the changing
economic environment and the legislative actions taken by the State of Illinois
Continue to seek alternative funding sources to diversify the Village’s revenue streams to
minimize the reliance on sales tax.
Conclusion
The budget, as well as other financial reports and data, can be found online at www.glenview.il.us
under the “Transparency” tab at the top of the page. The Village of Glenview’s 2023 proposed
budget was made available for display for public inspection at the Village Hall within the
Resolution Center, Glenview Public Library, and the Village of Glenview’s website 10 days prior
to the passage of the final 2023 budget. There were no changes between the 2023 proposed and
final adopted budget.
In closing, I would like to acknowledge the Village’s Management Team for their continued
openness to new ways of doing business. Their dedication, leadership, and willingness to embrace
opportunities and address the challenges continue to have a significant impact on maintaining an
overall financially healthy and stable organization. Lastly, I would like to acknowledge Glenview
employees for their dedication to the Village. TRUST – THINK - SERVE and “Make Life Better”
continue to be the important cornerstones in every department.
Sincerely,
Erika Smith
Finance Director
Village of Glenvew Adopted 2023 Budget 10
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Village of Glenvew Adopted 2023 Budget 11
VILLAGE OF GLENVIEW
INTRODUCTION AND OVERVIEW
Village of Glenvew Adopted 2023 Budget 12
How to Use This Document
The goal of the Annual Budget is to describe how estimated resources available to the Village will
be used to provide services to the community during the budget period. The budget document
illustrates the Village’s projected revenues, operational expenditures, capital expenditures, and
expected financial results for the budget period. The Annual Budget also serves as a legal
document that provides staff the authority to expend village funds. Lastly, the budget document
serves as a goal setting and policy document and includes the Village goals, policies, and
procedures approved by the Village Board as part of the budget approval process.
The document is presented in a format that provides several levels of financial and operational
detail; by fund and by department. This budget is divided into seven sections: Introduction and
Overview, Strategic Priorities and Performance Measures, Budgets by Fund, Budgets by
Department, Capital Spending and Debt Management, Component Unit and Supplementary
information. Throughout the document, the Village of Glenview is referenced as the “Village”.
Introduction and Overview
The Overview contains the message from the Village, which discusses the continued strong
financial position of the Village, what actions were taken to maintain a healthy financial position,
and the Village’s ability to be prepared for economic and fiscal challenges as they arise. The
overview also contains an organizational chart, the Village history and profile, financial policies,
and an explanation of the budget process.
Strategic Priorities and Village Management Goals
This section contains an explanation of the relationship between the Village Board’s strategic
priorities and Village management goals and how they move the organization towards their desired
outcomes. This section also includes performance measures for all departments.
Budgets by Fund
The Financial Summary Table at the beginning of this section provides an overview of estimated
2023 revenues, expenditures and ending Fund Balance/Net Position. This section includes a chart
depicting the fund structure and each Budget by Fund includes a written budget summary and a
table that presents the estimated revenues, operational expenditures, capital expenditures, transfers
and changes in Fund Balance (or Net Position). The written budget summary includes a detailed
review of revenues and expenditures for the budget period. A summary by department, fund and
cost category is also provided.
Budgets by Department
This section provides a view of the department across all functions and funds, including previous
year accomplishments, staffing levels and a summary of expenditures. Some departments may
have several divisions or subdivisions that are reported. For example, the Management Services
Department reports on eight divisions: Administration, Communications, Human Resources,
Legal Services, Joint Dispatch, Finance, Resolution Center and Records, as well as three
subdivisions of Human Resources: Administration, Employee Benefits and Risk Management.
Other departments may only report at a department level, such as the Police Department.
Department operating expenditures are reported by cost category and by fund; this provides the
reader with the data to determine how much a department or function costs and their funding
sources.
Village of Glenvew Adopted 2023 Budget 13
Capital Spending and Debt Management
This section provides an overview of the capital project planning process, descriptions of projects
and a five year project plan. The discussion of the capital project planning process includes the
criteria used, as well as the program impact on the Village’s operating budget. The debt
management section includes all outstanding debt schedules and explanations regarding debt
policies.
Component Unit
The Component Unit for the Village is the Glenview Public Library. A component unit is a legally
separate organization for which the elected officials of the primary government are financially
accountable. This section provides the Library’s fund balance information for each of its funds, as
approved by the Library Board.
Supplementary Section
The Supplementary Section contains a copy of the adopted FY 2023 Budget Resolution, 2022 Tax
Levy documents, a Glossary of Terms for reference, and a list of Commonly Used Acronyms.
Additional information on the financial condition of the Village is available in the Annual
Comprehensive Financial Report which can be reviewed at Village Hall, the Village of Glenview
Public Library, or online at www.glenview.il.us.
Village of Glenvew Adopted 2023 Budget 14
Village of Glenview History
First Inhabitants and Pioneers
The first Indian tribe known to inhabit early Illinois was the Winnebago, followed by the Potawatomi
who settled in the area now known as Northfield Township. The Treaty of Chicago in 1833 opened up
the area to settlement by early pioneers. After the 1833 Treaty of Chicago, a flood of early settlers came
into the area from Europe and England looking for an opportunity to establish themselves. Illinois,
unlike the original 13 states, was a vast sea of prairie grasses broken only by stands of oak trees which
were called "groves." All early settlers were permitted to select 160 acres of land in the area now known
as Niles and Maine Townships near the site of the present Glenview Club.
One of the first families to take up residence was that of George Heslington. They had been living at
Fort Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home site.
Located on the Deerfield moraine, their farm was just north of a large Potawatomi village. In 1836, Mrs.
Heslington’s parents, the Robert Dewes, arrived and settled near their daughter. Just as the Heslingtons
followed the Indian's example of choosing high land, the early settlers in the Glenview area proper all
located along the established Indian trails. Two were called the Little Fort and the Indian Lakes Trails,
now Waukegan and Glenview Roads. Others settled along the Milwaukee Trail.
Dardenus Bishop and John and Benjamin Troups located near the intersection of the Little Fort and
Indian Lakes trails where Sgt. Joseph Adams had established a primitive store in an area we now call
downtown Glenview. John and Edward Cammack laid claim to their acreage along Shermer Road. Dr.
John Kennicott, his brothers, and their families settled along the Milwaukee Avenue trail in the middle
1830s – an area now known as "The Grove."
The Civil War Years
The Civil War years were a period of prosperity for the farmers in Glenview. Many of them improved
their farm buildings and their homes and were quite prosperous. In October 1871, Chicago was
devastated by the Great Chicago Fire. Chicago's building needs to rebuild the city led to the construction
in 1872 of the Chicago and Milwaukee Railroad through the center of town. Suddenly South Northfield
became easily accessible to Chicago, creating opportunities for manufacturing and the delivery of farm
products to the city, such as milk, cheese, and produce. A parallel track was constructed in 1892 in
anticipation of increased travel to the 1893 Columbian Exposition in Chicago.
Village Incorporation
By the late 1890s, it had become apparent there was need for more services than could be provided by
the existing county government or the rather informal township organizations. A referendum to
incorporate as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try
was made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and most
of Section 35 of Northfield Township. The estimated population was 351.
Based on voting restrictions consistent with the times, only 20 ballots were cast for the first Village
Board of Trustees. Hugh Burham was elected the first Village President. The first Trustees were August
Clavey, Frank Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These
men represented a good cross-section of the leaders of the various parts of the Village.
Village of Glenvew Adopted 2023 Budget 15
Originally the village was called South Northfield, then for a time North
Branch. In 1878, Fred Hutchings named it Oak Glen. But the railroad
already had a stop by that name, so another designation had to be found.
After an attempt to call it Hutchings after the donor of the land (Sara
Hutchings didn't want the Hutchings' name on the railroad station which was
an unsightly old rail car), and Barr, after a railroad superintendent, it became
Glen View. However, Glenview, as it is known today, is the name under
which it has continued to grow and prosper.
Mid-Century
Population growth occurred slowly up to 1950 when the Census recorded 6,142 residents. Spurred by
the opening of the Edens Expressway (Chicagoland’s first expressway to the northern suburbs) along
the eastern boundary of Glenview, the population increased to 18,132 at the 1960 Census and to 44,692
at the 2010 Census. The 2020 Census recorded a population of 48,705, up 8.9% from the 2010 Census
within the Village’s 13.5 square miles.
The Glenview Naval Air Station
In 1929, aviation pioneer Glenn Curtiss built Curtiss-Reynolds Airfield on the site of
what we now know as The Glen. And in 1936 the airfield was leased to the U.S.
Navy.
From 1937-1995, the Glenview Naval Air Station was an integral part of the Village
of Glenview. For 58 years, the Village enjoyed a strong, friendly
and productive relationship with the Navy men and women
stationed at the Base. U.S. Naval air power came of age in the years prior to and
during World War II. During this time, Naval Air Station (NAS) Glenview was the
largest primary training facility for the U.S. Navy. Nearly 9,000 aviation cadets
received primary flight training at this site, and an additional 17,000 pilots were
qualified for carrier landings through the Carrier Qualification Training Units.
But in July of 1993 the U.S. Department of Defense recommended the
closing of Naval Air Station Glenview -- and two years later, on September
30, 1995, it was officially closed.
The Village accepted the designation of Local Redevelopment Authority
and also elected to assume the role as Master Developer. This ensured that
all decisions relating to the property would be controlled at the local level,
protecting the interests of residents and core jurisdictions. Now, the one
million cubic yards of concrete, 1.5 miles of runways and 108 U.S. Navy
buildings are gone. In their place is The Glen (see right), a 1,121 acre
mixed-use district, with homes, offices, and retail space. Public amenities
in The Glen include Lake Glenview, Park Center, Gallery Park, Air Station
Prairie, two golf courses, and a Metra station.
Village of Glenvew Adopted 2023 Budget 16
Economic Development and Stabilization
With the Glen largely developed, the community turned its attention toward planning for the orderly
redevelopment of older commercial areas throughout the community, driven by private property
objectives and guided by public planning principles. Corridor plans, with considerable public input,
were prepared for Downtown, Milwaukee Avenue, and Waukegan Road.
Over the last decade, several significant redevelopments have occurred:
2010 completed projects included a new 85,000 square foot Glenview Public Library; a 162,600
square foot addition to Glenbrook Hospital; complete teardown and rebuilds for 2 McDonald’s
restaurants; and a new 109,000 square foot office building on Chestnut Avenue
2011 completed projects included a 30,000 square foot retail center at Milwaukee and Lake
Avenues, significant remodeling of the Historic Park District Administration Building; and a
71,588 square foot building for the Midwest Palliative Care, now called Journey Care
During 2012, a 408,644 square foot corporate headquarters for Astellas Pharma US, Inc. at the
northwest corner of Willow Road and the Tri-State Tollway was completed
Other initiatives in 2012 included development approvals for the build out of the 40 acre GlenStar
development at Willow Road and I-294, including a 90,000 square foot Mariano’s grocery store,
17,000 square feet of other retail, 290 rental units, a 16,000 square foot high-end day care and
pre-school, a 41,000 square foot LA Fitness facility and a 1.5 acre retail building site which
houses a 13,000 square foot CVS Pharmacy. This development was fully complete during 2016
In 2012, the Village Board also approved a Business Improvement District to facilitate
substantial intersection improvements at Chestnut Avenue and Waukegan Road, and to support
the retailers by providing better access. This project began in 2013 and completed in 2014
During 2013, the Village sold the fire station headquarters on
Glenview Road to Trammell Crow as part of a 4 parcel mixed
use development consisting of 138 rental units and 6,500 square
feet of retail space. Construction to replace the former fire
station at its new location on Waukegan Road was completed
in early 2015 (see right) .
Approved in 2014, the Glen Gate Development at the northeast corner of Golf and Waukegan
Roads, which includes a 75,000 square foot Mariano’s grocery store (see below), 31,000 square
feet of retail and 238 rental unit housing, was
completed in early 2015. In conjunction with this
development, a Tax Increment Financing District was
approved for the funding of roadway and regional
intersection improvements coordinated with the Illinois
Department of Transportation
In May of 2014, the sale of 41 acres of Village-owned property at West Lake Avenue and
Shermer Road was completed and development approvals for a 171 unit residential development
and a 75,000 square foot church were secured. 1200 seat Willow Creek Community Church
designed by famed architect Adrian Smith opened mid-December 2016
Additional projects completed in 2014 include a 40,000 square foot Heinen’s grocery store, the
opening of a combined auto dealership at the Willow Road and Patriot Boulevard intersection.
Various projects totaling nearly 150,000 square feet of new space developments along the
Milwaukee Avenue corridor, including a large building addition to Abt Electronics, were
completed in 2015
Village of Glenvew Adopted 2023 Budget 17
The Village Board authorized the expansion of the existing
Police Department at 2500 East Lake Avenue in order to
accommodate the combination of all municipal staff and
services into one complex. The new Municipal Center (see
right) was open for business in mid-December 2015 and houses
all former Village Hall staff as well as Police, Dispatch
Services and Community Development employees.
In 2016, the Village approved the opening of its first craft brewery and tasting room. Ten Ninety
Brewing Company moved into a newly renovated building in the Downtown District. The
Village’s second brewery and tasting room, Machusla Brewing Company, was approved in 2016
and opened in 2017 opening on East Lake Avenue next to Hackney’s.
A new 15,000 square foot children’s daycare named the Kensington School for 140 infants to
preschoolers was also approved in 2016 along Chestnut Road to the west near Lehigh Avenue.
Construction began in 2017 and the facility opened in 2018.
The entire streetscape of The Glen Town Center was reconstructed in 2016, leading to additional
landscaping and lighting features and dedicated zones for pedestrians and outdoor diners.
Anthem Memory Care, a 43,000 square foot senior memory care facility, was approved in 2016
at 1879 Chestnut Avenue. The 66 bed project named Emerald Place began construction that
same year with occupation of the building occurring in late 2017.
Illinois Tool Works, a Fortune 500 company, purchased the 40 acre former Kraft Foods campus
and undertook a significant remodeling of the two office tower in 2016 prior to consolidating
over 600 employees into the office and lab space.
In 2016, plans for a new 3,500 square foot Culver’s Restaurant and 4,200 square foot outlot
building were approved near the Chestnut and Waukegan intersection. In 2017, the Culver’s
plans were revised to eliminate the outlot building and place all the stormwater detention above-
ground. The restaurant opened in 2019.
Crafted in 2016 by a 16-member committee, the Village’s
Comprehensive Plan (see right) updates the 2004
Comprehensive Plan and became the latest “road map” for
future development decisions. The Plan Commission held
public hearings on the final draft during the fall of 2016 and
the Glenview Village Board of Trustees approved the plan in
2017, which is intended to guide the Village in its planning
efforts for the next 10 to 20 years.
Park Place Glenview, a 26-unit residential development consisting of 14 rowhomes, 4 duplexes,
and 8 small-lot single-family homes of the former Village Hall site was approved in 2017 and
construction began in 2018. Full occupancy of all the units is expected in early 2022.
In 2017, Capital Senior Housing development was approved for a 73,000 square foot assisted
living and memory care facility named Atria Senior Housing with 83 units at 4700 West Lake
Avenue. Construction began in 2018 and the building was occupied in 2019.
The entire streetscape of downtown Glenview was reconstructed in 2017, leading to additional
parking, enhanced landscaping and lighting, and dedicated zones for pedestrians and outdoor
diners.
In 2017, Costco Wholesale received approval for 6 new gas pumps to their existing fueling station
on Patriot Boulevard to meet customer demand. In 2018, Costco amended the plan to add four
additional gas pumps, for a total of 22 fueling positions. Construction is expected to be
completed in 2019.
Abt Electronics was granted authority in 2017 to construct additional loading docks, a truck
Village of Glenvew Adopted 2023 Budget 18
service building, employee parking, and truck parking expansion at 1200 Milwaukee Avenue and
those improvements were completed in 2018.
A 169-unit rental apartment development for persons
55-years and older was approved in 2017 at 624
Waukegan Road. The four-story, amenity filled
project named Avidor Glenview (see right) includes a
mix of high-quality building materials and a majority
of the parking will be underground, below the
building. Construction began in 2018 with occupancy
in mid-2020.
In 2017, Fertility Centers of Illinois received approvals for a 30,000 square foot office building
at 2555 Patriot Boulevard. The project was completed and occupied by summer 2019.
In 2018, an 18,000 square foot new retail building was approved for a Goodwill retail store. The
building was occupied early 2019.
A new 2,400 square foot outlet building was approved for the Glenbrook Marketplace shopping
center in 2018. The drive-thru Starbucks coffee restaurant was constructed and completed in
2019.
In 2018, the Western Golf Association (WGA) received
approval for a new 25,000 square foot office building (see left)
in the Prairie Glen Corporate Park. The WGA runs the Evans
Scholars Foundation for golf cadies and will sponsor a Korn
Ferry golf tournament at the Glen Club. The building
construction has started and completed the end of 2019.
The Children’s Land Day Care, a 14,135 square foot, 1-
story day-care facility, on Milwaukee Avenue was approved in 2018 and is expected to be
occupied in the fall of 2022.
Parkside of Glenview, a 29 unit single-family cluster home development on the former Gibson
site, was granted approval in 2019 and is currently awaiting construction.
Capital Car Wash was approved in 2019 to include an automated car wash facility for 5 vehicles
at the same time, as well as a self-service detailing area. The project at 9800 Milwaukee Avenue
was constructed and ultimately opened in 2020.
North American Corporation pulled permits in 2019 for their 135,000 square foot office and
warehouse addition to their existing facility in the North Shore Corporate Park which was
completed in late 2020.
Abt Electronics received approval in 2019 to construct a 420,000 square foot addition of their
existing warehouse. Other improvements include a recycling building, new fueling station and
additional loading docks which was completed in 2021.
The Drake Group is proposing a 5-story mixed use building with a new bakery on the ground
floor and 67 apartment units at 1850 Glenview Road. The approved project in Downtown
Glenview is expected to start construction in summer 2023.
Several local elementary and middle schools in District 34 received approvals in 2020 for
significant building additions and site modifications associated with a $119M referendum to
update Henking, Lyon, Springman and Westbrook Schools. Construction was completed for the
2022 school year.
North Shore Country Club received approval in 2020 of renovations to the existing pool area,
accessory buildings and modifications to the existing parking area and construction was
completed in 2022.
A new senior center catering to the needs of an aging community was approved for the vacant
Village of Glenvew Adopted 2023 Budget 19
parcel at 3355 Milwaukee Avenue. The 13,138 square foot Glenview Center for Seniors was
approved in 2021 and is expected to be occupied in 2023.
The Fields Lexus auto dealer at 2000 Waukegan is expanding their sales operations through a
5,000 square foot building addition. Approved in 2021, the new portion of the building is
expected to be in use in summer 2023.
The former Pioneer Press office buildings are proposed to be repurposed into a self-storage
facility occupied by Life Storage at 3701 West Lake Avenue. A new building in the middle of
the two office towers will link the buildings that would now contain storage units in a total project
consisting of 123,340 square feet of building. Completion of the construction is expected to
occur in summer 2023.
A new restaurant received approval to occupy a vacant outlot at 1320 Patriot Boulevard. This
Lettuce Entertain You restaurant will be 6,775 square feet and seat 209 patrons with an expected
opening in Winter 2023.
Almost 300 acres of former Allstate Insurance Headquarters property was annexed into the
Village of Glenview in 2022. A 230-acre Dermody Logistics campus is proposed on the site
along Sanders Road, Willow Road and I-294 and would be made up of 3.2M square feet of space
once all three phases of the development is complete. The project is expected to take five years
to construction and mass grading and work on Phase 1 is ongoing.
The Willow Crossing Shopping Center received approval and would consist of 5 commercial
buildings at 2660 Pfingsten Road. The 57,000 s.f. development is expected to have medical
office, Montessori school, restaurant, service and retail uses, with construction beginning in the
summer of 2023.
A new 13-unit Dearlove Apartment building is proposed at 10335 Dearlove Road. Each unit has
four bedrooms that would be rented out and construction is anticipated to begin this summer.
The Village’s 2021 equalized assessed valuation was $3,066,000,015; of this amount, 72.2% was
classified as residential, and 27.8% was farm, commercial, industrial and railroad.
Village of Glenvew Adopted 2023 Budget 20
Village of Glenview Profile
The Village of Glenview was incorporated
on June 20, 1899, with an estimated
population of 351. Today, the Village covers
14 square miles and has a population of
approximately 48,150 residents. Located in
Cook County, the Village has many fine
amenities including great public services,
excellent schools, many parks, playgrounds,
and open space covering more than 700
acres, numerous options for shopping and dining, and access to transportation options. These
amenities have made Glenview a vibrant and thriving community and one of Chicago’s premier
suburbs.
Located between the Tri-State Tollway and the Edens Expressway the Village extends from
Willow Road on the north to Golf Road on the south, Chicago and Northwestern RR on the east,
and to the western edge of the Cook County Forest Preserve along River Road (Route 45). The
Village is located 22 miles northwest of the City of Chicago’s downtown. To reach downtown
Chicago it takes approximately 30 minutes by vehicle and 45 minutes via rail. O’Hare International
Airport is 12 miles from Glenview. The Village is serviced by two Amtrak routes, the Empire
Builder and Hiawatha, and Metra’s Milwaukee District North line commuter rail.
Glenview is an affluent community and is
home to successful and well-educated
professionals. It also serves as the home to
such corporations as Abt Electronics,
Illinois Tool Works, Astellas Pharma,
Anixter, Kraft Foods Technology Center,
Beltone, and North American Corporation.
Between the late 1990s and early 2000s, the
Village took on a major challenge when it redeveloped the former Glenview Naval Air Station,
closed by the Pentagon in 1995. This site known as “The Glen” is now a 1,121-acre mixed-use
district of residential, retail, office, light industrial, sport, and entertainment uses.
Glenview operates under a council-manager form of government and is a home rule municipality
operating under the 1970 Constitution and statutes of the State of Illinois. The Village President
and six Trustees are elected at large. Trustees are elected to overlapping four-year terms and there
are no term limits. Village elections are held every two years in April. The Village Board appoints
members of various Village Commissions responsible for overseeing and regulating different
aspects of the Village. The Board of Trustees meets twice a month to determine policy initiatives.
The Village President, with the Trustees, appoints the Village Manager, responsible for
implementing Board policies and handling day-to-day operations, including overseeing a staff of
280 full-time employees in five municipal departments: Management Services, Community
Development, Fire, Police, and Public Works.
Village of Glenvew Adopted 2023 Budget 21
Village of Glenview Demographics
Demographics Last Ten Fiscal Years
Source: ACS 2012 to 2021 Estimates and 2020 Special Census.
Population Diversity*
Age Breakdown of Village Population Commuting Mode of Transportation
Source: ACS 2021 Estimates Source: ACS 2021 Estimates
Year Population
Median
Age
Per Capita
Income
Median
Household
Income
Median Family
Household Income
Median Nonfamily
Household Income
2012 44,478 48% 21,139 52% 23,339 45.7 52,227 99,841 125,102 48,234
2013 44,863 47% 21,308 53% 23,555 45.4 51,455 92,350 122,967 44,956
2014 45,400 48% 21,794 52% 23,606 45.5 52,326 92,304 124,143 45,655
2015 45,969 48% 22,140 52% 23,829 45.7 52,167 93,240 122,724 45,358
2016 46,559 48% 22,528 52% 24,031 45.3 55,717 102,009 133,738 45,197
2017 46,740 49% 22,843 51% 24,223 45.7 59,571 103,773 136,892 45,855
2018 47,333 49% 22,960 51% 24,373 46.1 61,644 110,402 142,391 49,051
2019 47,416 49% 23,185 51% 24,231 46.5 65,170 115,198 145,928 50,456
2020 48,705 49% 23,817 51% 24,888 46.2 66,098 118,019 148,277 51,546
2021 48,150 48% 23,146 52% 25,004 46.0 70,217 123,771 153,186 58,182
Gender ‐
Male
Gender ‐
Female
Age Amount
0‐9 Years 5,891
10‐14 Years 3,425
15‐24 Years 5,137
25‐34 Years 3,084
35‐44 Years 5,736
45‐54 Years 7,036
55‐64 Years 6,714
65‐74 Years 5,976
75‐84 Years 2,904
85 Years & Over 2,247
Village of Glenvew Adopted 2023 Budget 22
Unemployment Rates
The Village’s 2021 unemployment rate was 4.1%, which was 2% below the State of Illinois rate of 6.1%
and 1.2% below the National rate of 5.3%. Historical rates for the last ten years are shown below.
Source: Illinois Department of Employment Security
Principal Employers Principal Property Taxpayers
Source: Village of Glenview 2021 Annual Comprehensive Financial Report
Housing Statistics Last Ten Fiscal Years
Source: ACS 2012 to 2021 Estimates
Employer Number of
Employees
Percentage
of Total
Village
Population
Astellas 2,448 5.03%
Abt Electronics 1,660 3.41%
Glenbrook Hospital 1,000 2.05%
Anixter, Inc.916 1.88%
Glenview Comm. School Dist 34 740 1.52%
ITW 640 1.31%
Kraft Foods Technology Center 580 1.19%
Glenbrook South High School 405 0.83%
Signode 393 0.81%
Glenview Terrace Nursing Home 351 0.72%
Taxpayer
Percentage
of Total
Village TAV
Illinois Tool Corp 50,811,585 1.83%
Abt Electronics 33,546,524 1.21%
The Glenview Center 23,611,869 0.85%
Astella US Holdings 22,031,355 0.80%
CPUS Glen Pointe LP 20,964,516 0.76%
Signode, Division of ITW 20,699,583 0.75%
Glen Gate Retail LLC 20,087,027 0.73%
Kimco Realty Corp. 19,121,202 0.69%
Globe Patriot LLC 18,436,803 0.67%
Cole of Glenview IL LLC 16,700,993 0.60%
Taxable Assessed
Valuation (TAV)
Year Average Household
Size
Median Home
Value
2012 2.72 494,500 84% 13,840 16% 2,709
2013 2.75 474,500 82% 13,587 18% 3,015
2014 2.75 469,200 82% 13,706 18% 3,095
2015 2.76 473,600 82% 13,797 18% 3,066
2016 2.81 478,400 82% 13,979 18% 2,970
2017 2.81 488,300 83% 14,174 17% 2,983
2018 2.77 491,200 83% 14,471 17% 3,011
2019 2.65 499,900 82% 14,405 18% 3,225
2020 2.57 498,000 79% 14,269 21% 3,789
2021 2.58 529,500 79% 14,568 21% 3,838
Owner Occupied
Housing
Renter Occupied
Housing
Village of Glenvew Adopted 2023 Budget 23
Budget Process Overview
The operating budget process usually spans several months and
involves analysis of expenditures and revenues. The
Budget is prepared using the modified accrual basis of
accounting for all funds.
Prepare Financial Forecast
The financial forecast is developed by Management
Services staff and includes multi-year projections of
revenues and expenditures. The starting point of this
analysis is where the previous year ended and the
current revenue and expenditure trends are analyzed
along with other foreseeable economic impacts.
Develop Department Management Goals
Departments are required to update and expand their
Management Goals on an annual basis in conjunction with
the budget process. An in-depth review of current goals,
initiatives and projects provide a framework in budget requests.
Submit Department Request
Departments analyze their historical trends, review upcoming projects, and consider ongoing
resident feedback and requests to make an initial budget request to the Village Manager.
Review Operating Requests
After departments have submitted their initial requests, they meet with the Village Manager to
review and justify their projects and programs. This process may occur several times throughout
the budget process.
Manager Review of Requests
The Village Manager will make adjustments, increasing or decreasing the department budgets
based on Village Board and management’s strategic priorities.
Board Work Sessions
The Village Board holds several workshop sessions and invites the public to attend. Each
workshop has a different focus and all funds are presented.
Public Hearings
The public has the opportunity to speak at the workshops and also at the hearing where the budget
is officially adopted. Additionally, staff holds a Capital Improvement Program open house
specifically intended to outline planned projects and to receive citizen feedback. The Village
Board does take citizen comments into consideration when reviewing and editing the budget.
Amending the Budget
Following the adoption of the budget, any adjustments at the Fund Level must be approved by the
Village Board and require a Resolution.
Prepare
Financial
Forecast
Develop
Department
Business Plan
Public
Hearings
Manager
Review of
Requests
Review
Operating
Requests
Submit
Department
Requests
Board Work
Session
Village of Glenvew Adopted 2023 Budget 24
Goal Setting/Planning
January Development of strategic priorities and Management Team goals
February - March Creation of five-year financial forecasts for 2023 - 2027
Schedule Kick-off
May Department Head Budget Priorities Development
Budget Entry Training
Department Budget Development
July Departments complete budget entry for 2022 Projections and 2023 Budget
Budget Team Reviews 2022 Projections and 2023 Budget - All Funds
2023 Personnel Initial Projections Complete
Village Manager Review
August Village Manager, Village Departments and Budget Team Review Department Budgets
Budget Workshops/Board Review
September 8, 2022 Public Presentation of Capital Improvement Program, Corporate Fund Overview, and
Financial Response Plan for a Potential Economic Downturn
October 11, 2022 Public Presentation of Corporate Fund Department Budgets, Miscellaneous Funds, and
Water and Sewer Rates
October 27, 2022 Public Presentation of Remaining Funds
Levy Hearing and Public Budget Display
November 15, 2022 Public Hearing on Proposed 2022 Tax Levy Ordinance (First Reading)
November 15, 2022 Proposed 2022 Tax Levy Abatement Ordinances (First Reading)
November 15, 2022 Proposed 2022 SSA Tax Levy Ordinances (First Reading); adoption of same
November 23, 2022 Proposed Budget on Display for Public Inspection at Village Hall, Library and on the
Village's Website
November 30, 2022 2023 Public Employee Total Compensation Packages posted on Village Website
Budget Hearing, Levy and Budget Adoption and Legal Filings
November 28, 2022 File 2022 SSA Levy Ordinances with the Cook County Clerk
December 6, 2022 Public Hearing on the Proposed 2023 Budget; adoption of same
December 6, 2022 Proposed 2022 Tax Levy Abatement Ordinances (Second Reading); adoption of same
December 6, 2022 Proposed 2022 Tax Levy Ordinance (Second Reading); adoption of same
December 16, 2022 File 2022 Tax Levy Ordinance and 2022 Tax Levy Abatement Ordinances with the
Cook County Clerk
December 16, 2022 File Truth in Taxation Certification with the Cook County Clerk
December 22, 2022 File 2023 Certificate of Estimated Revenue by Source with the Cook County Clerk
December 22, 2022 File 2023 Budget Ordinance with the Cook County Clerk
2022 Schedule for FY 2023 Budget Preparation
Village of Glenvew Adopted 2023 Budget 25
Village of Glenview Organization Chart
*Elected Officials
Residents of Glenview
Village President* & Board of Trustees*
Village Manager
Management Services
Administration Finance
Human Resources Resolution Center
Communications Records
Legal Services Joint Dispatch &
IT
Public Works
Administration
Facilities
Streets and
Forestry
Water and Sewer
Fleet Services
Support Services
(GIS)
Police
Police Operating
Police Pension
Fire
Fire Operating
Fire Pension
Foreign Fire Insurance
Community
Development
Administration
Inspectional
Services
Planning
Engineering &
Capital Projects
Special Service Areas
Village of Glenvew Adopted 2023 Budget 26
Basis of Budgeting
This section describes the basis upon which the budget is developed. The Village’s budget is
generally based on standards set forth in Generally Accepted Accounting Principles (GAAP). The
revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on a
modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The
revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services Funds,
and Pension Trust Funds are prepared according to full accrual accounting principles consistent
with GAAP.
Under modified accrual accounting, revenues are recognized when measurable and available and
expenditures are recognized in the accounting period in which the associated liability is incurred.
Under full accrual accounting, revenues are recognized in the accounting period in which they are
earned while expenses are recognized in the period they are incurred. The modified accrual
accounting method is used for both the basis of budget and accounting.
There are a few instances in which the Village’s budget deviates from GAAP. These include:
For all accounting funds, compensated absences, which are not recognized in the Adopted
Budget, are accrued under GAAP and reported in the Village’s Annual Comprehensive
Financial Report as a long-term liability.
The budget document does not convert all funds to a Village-wide Statement of Net
Position and Statement of Activities (and the accompanying Reconciliations) as required
under GASB Statement Number 34, but the Village presents this information in its Annual
Comprehensive Financial Report.
Budgetary Enterprise Funds deviate from GAAP and are illustrated in the differences
between the Actual and Budget columns. These deviations include:
o The Budget column will recognize capital outlays and debt financing as expenses
and revenues respectively, rather than adjusting the appropriate balance sheet
accounts in accordance with GAAP; the Actual column will recognize these items
as non-expensed.
The Village’s accounting system is maintained on a basis consistent with the adopted budget. This
enables departments to monitor their budget by utilizing the enterprise management system. At
the end of each fiscal year, the Village makes appropriate adjustments to bring the system in line
with GAAP. These adjustments allow the Village to convert its financial structure from the budget
format to a format that is able to meet the requirements of reporting in the Annual Comprehensive
Financial Report. All year-end adjustments are carefully reviewed by the Village’s outside auditor
to ensure their propriety.
Legislative Requirements
Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law, and Cook County filing
requirements have regulations that certain timelines be met during the Village’s budget process.
The chart below summarizes these requirements and identifies the date completed for the 2023
budget process.
Village of Glenvew Adopted 2023 Budget 27
Action Required Municipal Code Or Glenview
Process
Illinois Statute/
County Deadlines
Date
Completed
Budget Officer presents
tentative Operating budget to
the Board of Trustees
On or before the first Friday of
October N/A Sept 8
Proposed Annual Budget made
available for public inspection
At least 10 days prior to the
required public hearing
At least 10 days prior
to the required public
hearing
Nov 23
Legal Notice of Public Hearing At least one week prior to the
public hearing
At least 7 days prior to
the required public
hearing
Nov 24
Public Hearing on Proposed
Annual Budget
Not less than one week after the
tentative budget is made
available for inspection
Held prior to adoption Dec 6
Adoption of the Annual Budget
by the Board of Trustees Prior to the start of the fiscal year Prior to the start of the
fiscal year Dec 6
Public Hearing on the Proposed
Tax Levy Prior to Adoption Prior to Adoption Nov 15
Adoption of the Annual Tax
Levy by the Board of Trustees
In time to meet the filing
requirement of the last Tuesday
in December
In time to meet the
filing deadline Dec 6
Filing the Tax Levy with the
County Clerk’s Office
On or before the last Tuesday in
December
On or before the last
Tuesday in December Dec 16
Filing the Truth in Taxation
Certification
On or before the last Tuesday in
December
Filed with the Tax
Levy Dec 16
Filing the Budget Ordinance
with the County Clerk’s Office
On or before the last Tuesday in
December
Within 30 days of
adoption by the Board
of Trustees
Dec 22
Revenues
Like a business, a Village must have revenues to pay for the services it provides its citizens. The
Village cannot spend money it does not have on service delivery. Accordingly, service levels
depend heavily on the amount of monies the Village collects. Revenues come in two broad
categories: taxes and charges for services.
Taxes are broad-based revenues intended to cover basic services such as public safety or street
repair. Tax revenue is used to provide services all residents and businesses benefit from. Taxes
may be assessed on the basis of property valuation (property taxes) or upon the basis of a
business transaction (sales taxes). The Village of Glenview collects revenue from both of these
sources.
Charges for services and/or fees are assessed directly to the beneficiary of the service and may be
intended to cover all or only a part of the service provided, such as licenses and permits and utility
charges. In those instances in which the charge is insufficient to cover the cost of service, the
Village must subsidize the service with its general tax revenues. Revenues, both taxes and charges
for services, are primarily derived from three sources: local, state shared and grants/entitlements.
The various funding sources are discussed in the Revenue Highlights section of this document.
Matching Revenues to Expenditures
Governments separate the accounting of revenue sources because of internal or external
restrictions. For instance:
Village of Glenvew Adopted 2023 Budget 28
The Village cannot use Motor Fuel Tax revenues to pay for public safety operations
(statutory limitations).
The Village cannot use E-911 Communications revenues to pay for road improvements.
For these reasons, the Village follows rules promulgated by the Government Accounting Standards
Board (GASB) and uses fund accounting to record and report its financial transactions.
Each fund is a self-balancing set of accounts used to track the activity of specific revenues or series
of revenues. Fund types that involve service delivery include the Corporate Fund, Special Revenue
Funds and Enterprise Funds. These three fund types account for most of the Village’s service
delivery. The Corporate Fund is the largest fund and accounts for most primary services.
Special Revenue Funds account for the proceeds of special revenue sources, taxes, charges or
grants that are used to finance projects or activities as required by law or contractual agreements.
Enterprise Funds are used for those activities designated by the board to operate on a self-funding
basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund
is to earn sufficient profit to ensure the fund’s continued existence without reliance on general tax
revenues.
Other fund types used are Debt Service, Capital Projects and Internal Service. These funds
account for transactions not related to service delivery. Instead, they account for the financing,
construction and inter-department services of the Village.
The chart below illustrates the relationship between specific revenues and the type of fund they
are recorded in, as well as the fund types each department is recorded in.
Revenues Corporate
Special
Revenue Enterprise
Capital
Projects
Shared
State Sales Tax √
State Income Tax √
Motor Fuel Tax √
Grants √ √ √
Local
Property Taxes √ √
Sales Tax – Home Rule √
Utility Tax √
Hotel Room Tax √
Licenses √
Fees √ √ √
Permits √
Charges for Services √ √ √
Fines √
Village of Glenvew Adopted 2023 Budget 29
The Corporate Fund is the recipient of a number of different types of revenues, whether they are
local or shared. Most departments in the Village provide general services, which are expensed in
the Corporate Fund. Thus, revenue is “matched” with the expenditure or service provision.
Departments may provide services that are recorded in funds other than the Corporate Fund. These
“special revenues” must be segregated from other revenues, because of legislative, regulatory or
board requirements. In providing services through these special funds, expenditures are recorded
in Special Revenue Funds, again to match the expenditures against its revenues.
Revenues Corporate
Special
Revenue Enterprise
Capital
Projects
Departments
Public Works √ √ √
Police √ √
Fire √ √
Community Development √ √ √ √
Management Services √ √ √
Village of Glenvew Adopted 2023 Budget 30
Budget and Financial Policies
The Village of Glenview’s budget and financial policies are the basic guidelines for the
management of the Village’s fiscal operations. The policies were developed within the parameters
of the Illinois State Statutes and the Village of Glenview Municipal Code. The policies assist the
Village Board and Staff in preparing the budget and managing the Village’s fiscal affairs
throughout the budget period. Policies will be reviewed during each budget process and modified
as appropriate to accommodate fiscal conditions, environmental challenges, and Village Board
policy initiatives.
Budget Policies
The fiscal year of the Village of Glenview will begin on January 1 of each calendar year
and end on December 31 of the same calendar year. All accounting and budgeting
functions of the Village will occur in conjunction with this fiscal time period.
The Budget will be prepared on a basis consistent with Generally Accepted Accounting
Principles (GAAP). Any exceptions to preparing the budget on a basis consistent with
GAAP will be disclosed in the Basis of Budgeting Section of this document.
The Budget Officer of the Village, on or prior to the first Friday of October of the year
preceding the first day of the forthcoming budget period, will submit to the Village Board
a Proposed Budget.
The Proposed Budget, submitted to the Board of Trustees for adoption shall contain:
o Estimates of revenues available for the Village for the fiscal year for which the
budget is drafted, together with recommended expenditures for the Village.
o Revenue estimates and expenditure recommendations shall be presented in a
manner which is in conformity with good fiscal management practices.
o Substantial conformity to a chart of accounts recommended by the National
Committee on Governmental Accounting, the comptroller of the State or the
department of local government affairs of the State or successor agencies.
o Actual or estimated revenues and expenditures for the two years immediately
preceding the fiscal year for which the budget is prepared.
o The specific fund from which the anticipated expenditures shall be made.
Expenditures from the capital equipment replacement fund shall be budgeted in the fiscal
year in which the purchase, repair or replacement of capital equipment will occur.
The President and Board of Trustees shall make the tentative annual budget conveniently
available to public inspection for at least ten days prior to the passage of the annual budget.
Not less than one week after the tentative annual budget is made available for public
inspection, and prior to final action on the budget, the President and Board of Trustees shall
hold a public hearing on the tentative annual budget, after which hearing, the tentative
budget, without any further inspection, notice or hearing, may be further revised and
adopted by vote of the President and Board of Trustees. Notice of the public hearing shall
be given by publication of a legal notice in a newspaper having a general circulation in the
Village at least one week prior to the time of the hearing.
Village of Glenvew Adopted 2023 Budget 31
If the budget, as approved by fund, needs revision, the Village Board has the authority to
revise the budget by reducing, adding, and changing dollar amounts within the budget.
This action shall be in the form of a Budget Amendment. A Budget Amendment does not
require a public inspection, notice and/or hearing, as is required for the original budget
adoption.
A Budget Amendment is approved by the Village Board via Resolution. The Village Board
adopts the budget at the Fund level. A budget amendment is only required if budgetary
authority, or expenditures, are projected to exceed the adopted amount at the Fund level.
The Budget Officer (Village Manager) is authorized to make transfers between
departments (within the same fund). No budget amendment is required.
The Budget must be balanced, meaning the estimated expenditures do not exceed estimated
revenues and other available funds. The balanced budget must also adhere to the minimum
standards set forth in the Village’s Fund Balance Policy.
The Budget Document will be published in a format that satisfies all criteria of the
Government Finance Officers Association Distinguished Budget Award Program.
Fund Balance Policies
The Corporate Fund reserve (fund balance) will be maintained at 35% - 45% of total
expenditures. Total expenditures include transfers out of the fund.
The fund balance of the Utility Enterprise Funds (Water and Sanitary Sewer) includes fixed
assets, capital, debt and cash. The goal of the utility funds is to remain self-sufficient. A
reserve cash balance policy has been put into place to ensure positive cash flow for
operations. This reserve balance is 90 days of operating expenditures, excluding capital
and debt service.
The Municipal Equipment Repair Fund (MERF) cash reserves are to be maintained at a
balance approximating the expenditures for the first four months of the following year. In
the event the fund experiences a negative or positive cash balance, a plan is to be put into
place to recover or draw down cash to a zero balance.
The Capital Equipment Replacement Fund (CERF) cash reserves are to be maintained at
37% of the calculated accumulated reserves.
The Facilities Repair and Replacement Fund (FRRF) cash reserves are to be maintained at
35% of the calculated accumulated reserves.
The Insurance and Risk Fund cash reserves are to be maintained at 60 days of operating
expenses plus an additional $2,000,000.
No minimum fund balance has been established for the Special Tax Allocation Fund,
Corporate Purpose Bonds Fund, and Capital Project Funds.
Village of Glenvew Adopted 2023 Budget 32
Revenues
The Village shall maintain a broad-based, well diversified portfolio of revenues.
Forecasted revenues are calculated by using a minimum three-year trend analysis and are
forecasted for the next three to five years. Adjustments to revenue forecasts are performed
annually.
Property Taxes are adjusted based on new or improved Equalized Assessed Valuation
(EAV). New EAV is defined as annexed property, while improved EAV is permitted
property improvements.
All Village rates and fees are reviewed annually and adjusted if necessary.
Capital Projects
Project costs must be greater than $50,000 to be considered a Capital Project.
Impacts on the Village’s future operating costs must be included in the project planning
and incorporated within the respective department’s operating budgets.
As Capital Project contracts are awarded the budget authority will remain with the project
until completion (project life budgeting).
All projects must have identified and approved funding sources.
Projects will not start until the funds have been received – bond, loan or cash flow.
Exceptions will be made for reimbursable projects only (Special Service Area and
reimbursable grant projects).
Debt Management
The Village is a home rule unit and there is presently no statutory limit on the amount of
general obligation debt outstanding.
When advantageous to the Village the type of debt to be issued is General Obligation Debt
with annual abatements to the Debt Service Levy based upon acquiring debt service
resources from alternate revenue sources.
Long-term debt is not to be issued to finance current operations.
The maturity date of any debt will not exceed the reasonably expected useful life of the
project financed.
The Village issues long-term debt to only those capital improvements that cannot be
financed from current assets.
Village of Glenvew Adopted 2023 Budget 33
Investments
The Village of Glenview’s Investment Policy is adopted by the Board of Trustees. In
accordance with that policy, public funds will be invested in a manner which will provide
the maximum security of principal invested with secondary emphasis on providing the
highest yield while meeting the daily cash needs of the Village.
The policy includes the prudent measure to safeguard public funds through detailed
collateral agreement requirements terms and conditions.
The policy excludes the use of derivatives.
All investments will conform to applicable State statutes and Village policies governing
the investment of public funds.
The policy is routinely reviewed with the Village’s investment advisor.
Village of Glenvew Adopted 2023 Budget 34
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Village of Glenvew Adopted 2023 Budget 35
VILLAGE OF GLENVIEW
STRATEGIC PRIORITIES AND VILLAGE
MANAGEMENT GOALS
Village of Glenvew Adopted 2023 Budget 36
Strategic Priorities and Village Management Team Goals
The Village of Glenview Budget is developed using the Strategic Priorities and Village Management
Team Goals as the road map for administrative and financial efforts to be targeted in the upcoming year.
The Village Management Team goals support the Strategic Priorities and also address additional
initiatives that are needed within the department. These priorities are reviewed and updated annually by
management and the Board of Trustees.
The 2023 Strategic Priorities are:
1: Fiscal Sustainability – Evaluate
budgetary decisions based on adherence to
Village fiscal policies with a focus on a 3-5
year outlook (is the current approach
sustainable?) including maintaining a
balanced budget while preserving appropriate
fund balance levels, ensuring diversified
revenues streams, and reducing operational reliance on economically sensitive revenues.
2: Infrastructure Investment – Invest in the basic physical systems of the Village including
but not limited to critical equipment, roads, buildings, bridges, utility systems, parking areas and
sidewalks to keep them vital for the Village’s economic development and long-term prosperity.
3: Challenge the Status Quo – Identify new and better ways of providing services to businesses
and residents that add value and continually question current approaches for optimal
effectiveness.
4: Commitment to Customer Service – Serve all Village customers with integrity,
professionalism, and effectively communicate with a focus on solving problems and building
and sustaining a great community.
As part of the budget process, the Village Manager, Department Heads and other department
representatives attend several strategic planning sessions where the long term financial plan is reviewed
and the goals for the Village Departments are established. This session includes an update of the current
year’s goals and setting goals for the next fiscal year. The FY 2023 Village Management Team Goals
are detailed on the following few pages and linked to the strategic priorities.
The 2023 Village Management Team Goals are developed within the following categories:
Continue efforts to implement and build upon the Village’s Community Engagement
Strategic Plan
Continuously improve the customer, business owner, and general public’s experience when
interacting with the Village of Glenview
Recruit, retain and train high qualify talent
Advocate for residents and businesses to experience a high quality of life by maintaining
long-term financial sustainability, and engaging legislators, and other agencies to identify
additional funding sources for Glenview
Continue efforts to enhance the community as a desirable place for residents, business
owners, customers, and visitors
Village of Glenvew Adopted 2023 Budget 37
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
1. Continue efforts to implement and build upon the Village’s
Community Engagement Strategic Plan
1.a Implement the Communication Strategic Plan (3,4)
1. Evaluate opportunities to become “verified” on the Village’s social media channels to
establish social media streams as trusted and reliable. (Q1 Communications)
2. Write and design evergreen, full-page content for seasonal items for inclusion in the
Village’s print newsletter including winter weather, budget process, police programming
(i.e. vacant house watch, child seat installation, etc.) (Q2 Communication)
3. Establish a formal brand ambassador program internally where staff is trained and
empowered to record short vignettes of their everyday stories that showcase the functions
of the various departments to be shared on social media (Q2 Communications)
4. Provide crisis response/media training to staff to ensure they have the tools necessary to
respond to media inquiries (Q3 Communications)
5. Recruit, hire, and onboard Digital Media Specialist to further expand the Village’s
storytelling efforts on social media and eGlenview (Q1/Q2 Communication)
1.b Identify strategies and methods to create and sustain two-way dialog with the
community (3,4)
1. Evaluate Board of Trustees staff reports workflow for opportunities to streamline
production of the Board Brief which better summarizes items in plain language to
increase public understanding and transparency. (Q1 Communications)
2. Implement Sustainability Corner section of the print newsletter to inform the public on
key sustainability initiatives and provide opportunities for public involvement. (Q1
Communications)
3. Expand the successful Resolution Center "pop up office hours" where staff sets up at
public setting (Library, Park Center, community event, etc.) to educate residents on
Village services and provide assistance by increasing to six sessions per year and
expanding partnership with local non-profit agencies. (Q2 Management Services)
4. Develop additional written strategies to highlight local businesses including additional
social media storytelling and the addition of a business spotlight in the print newsletter.
(Q3 Communications)
1.c Implement a redesign of the Village’s website for the purpose of making information
more accessible, intuitive to navigate and easy to update in real time (3,4)
1. Design and deploy a website that is concise, consistent formatting and design, easy
searchability for the public, interoperability with third party platforms, improved
analytics and generally user friendly to provide relevant and timely updates to the public.
(Q1 Communications)
2. Provide training to staff and create formal process to ensure information on new website
remains up-to-date and dynamic for the reader (Q2 Communications)
Village of Glenvew Adopted 2023 Budget 38
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
3. Create a process to conduct seasonal Village photo shoots to capture staff “Making Life
Better” for the community and incorporate photos on the website (Q2 Communications)
2. Continuously improve the customer, business owner, and general
public’s experience when interacting with the Village of
Glenview
2.a Commission a redesign of the Village Hall main entrance, police lobby, VMO, and
rear parking outdoor area to provide a more efficient and pleasant customer experience
(2, 4)
1. Develop conceptual plans to address improvements to customer service experience. (Q2
Comm. Dev)
2. Consideration of RFP to develop construction drawings for bid purposes. (Q3 Comm.
Dev)
3. Consideration of award to contractor for FY2023 construction. (Q1 2024 Comm. Dev)
2.b Further development of Public Works Campus site plan to improve site layout,
drainage and storage to improve staff efficiency and project outcomes for final
construction in 2024 (2, 4)
1. Confirm architect design scope to complete design, site plan approval submittals and
permitting. (Q1 Public Works)
2. Finalize project plans and complete site plan review process. (Q3 Public Works)
3. Bid project for early 2024 award and start. (Q4 Public Works)
2.c Continue to improve the Village’s data collection/distribution and use data to inform
decisions to improve and enhance the customer service experience and department
resource allocations (3, 4)
1. Implement quarterly meetings with internal Key Performance Indicator (KPI) team to
routinely discuss performance and resource allocation (Q1 Management Services)
2. Incorporate public facing KPI data in the new Village website including a centralized
dashboard of specific metrics and publication of the full internal report. (Q2
Management Services)
2.d Improve the level of service provided to dispatch communities that have
fractionalized police and fire dispatch services by implementing CAD to CAD interfaces
(3, 4)
1. Evaluate software solution used based upon cooperation with regional dispatch center
(Q2 Joint Dispatch)
2. Implementation of CAD to CAD Interface software. (Q4 Joint Dispatch)
Village of Glenvew Adopted 2023 Budget 39
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
2.e Implement cloud migration strategic plan, including data, business processes,
and applications (2, 3).
3. Evaluate Village (voice override IP) VOIP software functionality and administer formal
bidding and selection process. (Q2 Information Technology)
4. Implementation of Village VOIP software and purchase and deployment of hardware.
(Q4 Information Technology)
5. Implement cloud migration recommendations from the "Cloud Journey Assessment" by
Sentinel, including SentinelOne (end point data protection), VEEAM (data back up
software), SharePoint, in-vehicle police cameras with Axon, and MUNIS migration to the
cloud. (Q4 Information Technology/Police)
6. Seek board approval to purchase and implement Flock safety system, a security camera
system that will incorporate license plate reading technology and provide advanced
warning on vehicles entering the community that have been entered into LEADS or
NCIC as a wanted vehicle. This is a multijurisdictional system implemented by
surrounding communities. (Q3 Police)
2.f Develop Fire Department long-term strategic plan (3, 4)
1. Finalize contract with consultant to facilitate and design the strategic planning process,
including a public communication and engagement process component. (Q1 Fire)
2. Implement strategic planning process and present results to the Village Manager (Q3
Fire)
3. Continue to analyze and evaluate EMS response determinates and gradually implement
changes in responses. (Q4 Fire)
2.g Leverage software upgrades to improve the customer experience
1. Complete the implementation of Tyler Cashiering software to streamline internal
processes when taking payments (Q1 Management Services).
2. Research and implement additional functionality in Tyler Incode to improve the
Administrative Law Judge (ALJ) process. Potential improvements include
implementation of streamlined online pay function, ability for customers pay tickets at
any customer service counter, and virtual court appointments. (Q2 Management
Services)
3. Evaluate additional flexibility options through Passport Parking for the commuter parking
lots, including exploring expansion of daily fee parking locations within certain permit
only lots. (Q2 Management Services)
3. Recruit, retain and train high quality talent
3.a Continue to foster a culture that works to Make Life Better for our residents and
employees
1. Directors and Deputy Directors will create and implement specific action plans focused on
creating interaction, engaging with staff and managers, and creating time for 1-on-1 conversations
(Q1 Village-wide)
Village of Glenvew Adopted 2023 Budget 40
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
2. Enhance and expand appreciation and recognition of employees including expanding Make Life
Better board Village-wide and celebrating coworkers in the Weekly Update (Q1 Village-wide)
3. Create an events calendar for the year to facilitate regular gatherings that are available and
inclusive to all employees (Q1 Management Services)
4. Evaluate the onboarding process and recommend modifications to better align new employees
with the organizational values, practices, procedures, and policies, including cross-department
exposure (Q3 Management Services)
3.b Develop and implement a comprehensive training program, including but not limited
to, training of new employees, supervisors, succession planning, and routine skill training
(4)
1. Review and evaluate the Fire Department's Training Program to ensure regularly
scheduled training occurs and OSFM objectives are met (Q4 Fire)
2. Implement regularly scheduled Incident Command Training for Battalion Chiefs and
Acting Battalion Chiefs (Q1 Fire)
3. Finalize and implement through training the updated Fire Department operational policies
(Q4 Fire)
4. Evaluate promotional process, implement and administer Police Department Sergeant
Promotional process (Q2 Police)
5. Administer Police Department Commander Promotional Process (Q3 Police)
6. Establish guidelines and select and train team members of a Safety Response Team (Q4
Police)
7. Conduct the 3rd Annual New Supervisor Training (Q2/Q3 Management Services)
3.c Develop a strategy to further incorporate the values of diversity, equity and
inclusion into the Village’s organizational practices, policies, and organizational
culture (3, 4)
1. Provide regular recruitment and selection process training to hiring managers (Q1
Management Services)
2. Conduct training in the areas of diversity, equity, and inclusion for all managers (Q2
Management Services)
3. Develop strategy to continue the implementation of the Village’s diversity, equity and
inclusion plan. (Q4 Management Services)
3.d Research and implement new processes and programs to improve the lives of our
employees and make life better
1. Evaluate potential benefit enhancements to support our employees in times of need, including
increased leave flexibility and financial resources, and provide recommendations to
leadership team (Q2 Management Services)
2. Increase mental health resources available to first responders including formal peer support
training for team members and mental health training to all public safety employees (Q3
Police, Fire, Dispatch, Management Services)
3. Launch recruitment support site on internal SharePoint to provide departments the resources
needed to manage recruitments and promotions (Q4 Management Services) more effectively
Village of Glenvew Adopted 2023 Budget 41
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
4. Complete mental health first aid training for leadership staff to provide tools to recognize and
respond to employees in crisis (Q1 Management Services)
5. Migrate benefit administration software from Benefit Solver to Plan Source to streamline
benefit administration and explore potential integration with existing software (Q3
Management Services)
6. Evaluate medical providers for the Village’s workers’ compensation and non-public safety
pre-employment screenings to ensure the selected provider is convenient for employee’s and
provides a high level of service (Q3 Management Services)
4. Advocate for residents and businesses to experience a
high quality of life by maintaining long-term financial
sustainability, and engaging legislators, and other agencies to
identify additional funding sources for Glenview
4.a Work with local legislators and consultants on draft and potential legislation that
would impact Glenview (2, 3, 4)
1. Continue to monitor and lead state-wide discussions on any proposals relating to sales tax
sourcing. (Q4 Management Services, Community Development)
2. Continue to participate on the Fly Quiet Committee of the O’Hare Noise Compatibility
Commission to address community noise issues related to aircraft operations at O’Hare.
(Q4 Management Services, Public Works, and Community Development)
3. Continue to monitor the regional discussions on railway traffic. (Q4 Management
Services, Public Works, and Community Development)
4.b Continue to monitor and secure any and all federal, state, and county funds available
to implement Glenview CIP Projects (1)
1. Review Federal and State actions and work with consultants and legislators to obtain, to
the greatest extent possible, any resulting funds that would be available for Glenview.
(Q4 Management Services, Community Development and Public Works)
2. Coordinate with State and County officials to proactively implement capital improvement
projects such as major intersection, bridge, and roadway improvements. (Q4
Management Services, Community Development and Public Works)
4.c. Initiate any fiscal action items necessary to secure financial sustainability for the
Village of Glenview (1)
1. Track the Board approved uses of the $6.4M American Rescue Plan (ARPA) funding to
Glenview and comply with ARPA reporting requirements. (Q4 Management Services)
2. Continue to be a state-wide leader in discussions on sales tax sourcing. (Q4
Management Services and Community Development)
Village of Glenvew Adopted 2023 Budget 42
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
3. Oversee the final debt payment of the Waukegan/Golf TIF and bring forward analysis
and recommendation, if appropriate, to close the TIF by December 31, 2023 (Q4
Management Services)
4. Manage the transfer of the Heinen’s property to Heinen’s following the final lease
payment. (Q3 Management Services)
5. Complete a comprehensive review of the Village’s procurement policy and practices and
present policy recommendations to the Board of Trustees (Q2 Management Services)
6. Begin reporting vendor payments in accordance with PA 102-265 which mandates that
the Village make a good faith effort to collect and publish certain demographic
information (i.e. minority-, women-, or veteran-owned business) for vendors and
subcontractors doing business with the Village (Q1 Management Services)
7. Evaluate and implement, if deemed practical, producing and delivering W-2s
electronically to employees replacing printing physical copies (Q4 Management
Services)
8. Research ability to remit payment to vendors electronically via ACH payments as an
alternative to processing paper checks (Q2 Management Services)
5. Continue efforts to enhance the community as a desirable place
for residents, business owners, customers, and visitors
5.a Implementation of the short-term goals identified in the downtown and economic
development strategic plans (2, 4)
1. Develop a project list that includes Capital and Economic Development projects for use
of the Permanent Fund in compliance with the current policy for the Village Board to
consider.
2. Evaluate opportunities and hire an event planner to increase downtown special events and
activities (Q1 Comm. Dev.)
3. Obtain Board direction regarding possibilities for creating a Downtown Merchants
Association in partnership with the Chamber or a Main Street Program. (Q2 Comm.
Dev.)
4. Implement streetscape, landscaping, and outdoor dining enhancements for the GTC and
Downtown districts. (Q3 Comm. Dev.)
5. Obtain Board direction on spark site opportunities identified in the downtown and other
areas of the Village. (Q4 Comm. Dev.)
6. Have conversations with Downtown business owners to determine how their vision may
be aligned with the vision established in the Downtown Strategic Plan. (Q4 Comm.
Dev.)
7. Work with the Village’s development advisor on redevelopment proposals and the review
of development incentives in conjunction with the implementation of the Village’s
business recruitment and retention plan to maintain and bring new businesses to
Glenview. (Q4 Comm. Dev.)
Village of Glenvew Adopted 2023 Budget 43
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
5.b Establish an Adaptive Transportation Network throughout the major transportation
corridors in the Village (2, 4)
1. Coordinate jurisdictional issues with IDOT and Cook County to pave the way for a pilot
adaptive transportation system in Glenview. (Q1 Comm. Dev. and Public Works)
2. Consideration of a contract with an engineering firm to implement adaptive traffic
technologies at the six intersections surrounding the GBS and Glenbrook Hospital
campuses as a pilot program. (Q1 Comm. Dev. and Public Works)
3. Evaluate the pilot program to determine expansion areas for the adaptive transportation
network. (Q4 Comm. Dev. and Public Works)
5.c Village Board consideration of updates to the Bike and Sidewalk Master Plan that
include bike lane/route opportunities, readjustments of sidewalk priorities in designated
neighborhoods, and a transition plan for ADA sidewalks enhancements (2, 3, 4)
1. The Village Board would consider approval of updated bike and sidewalk policies, and
ADA improvements. (Q1 Comm. Dev.)
5.d Village Board adoption of sign code updates prepared by a consultant that are
reflective of the desired community characteristics as determined through the
Commission public hearing process and consistent with the recent signage ruling by the
U.S. Supreme Court (3, 4)
1. Staff and the Village Attorney to produce draft regulations for public review and input
and Commission consideration. (Q1 Comm. Dev.)
2. Following the Commission's recommendation, the Village Board would consider
approval of updated sign code regulations and associated graphics. (Q2 Comm. Dev.)
5.e Village Board consideration of updates by the Environment and Natural Resources
Commission to a Plan for Nature that include potential green infrastructure improvements
throughout the Village (2, 3, 4)
1. Following the Commission's recommendation, the Village Board would consider
approval of updated plan and policies. (Q2 Comm. Dev.)
5.f Village Board consideration of a Sustainability Plan as recommended by the
Environment and Natural Resources Commission (2, 3, 4)
1. Hire a consultant to host public input process and craft plan. (Q1 Comm. Dev.)
2. Following the Commission's recommendation, the Village Board would consider
approval of sustainability plan and policies. (Q4 Comm. Dev.)
5.g Village Board consideration of updated building and liquor codes that are reflective
of the latest building, fire protection and energy efficient code best practices (2, 3, 4)
1. Staff to craft local amendments and bring code updates to the Building Commission for
consideration. (Q2 Comm. Dev.)
Village of Glenvew Adopted 2023 Budget 44
2023 Village Management Team Goals
1: Fiscal Sustainability, 2: Infrastructure Investment
3: Challenge the Status Quo, 4: Commitment to Customer Service
2. Make recommendations to the liquor code to improve and streamline the renewal and
granting of new license process.
3. Following the Commission's recommendation, the Village Board would consider
approval of updated codes. (Q4 Comm. Dev.)
4. Post a RFP for a unified development code (coalescing duplicative and outdated
municipal code requirements) process that would begin in 2024. (Q4 Comm. Dev)
5.h Village Board consideration of updated storm water master plan that evaluates the
progress on storm water management efforts to date, prioritizes remaining projects, and
recommends policy updates (2, 3, 4)
1. Consultants and staff to craft updates to the storm water master plan. (Q3 Comm. Dev.
and Public Works)
2. Village Board consideration of master plan. (Q4 Comm. Dev. and Public Works)
5.i Village Board consideration of a feasibility study regarding potential Tollway on- and
off-ramps at Milwaukee Avenue (2, 3, 4)
1. The Village Board would consider next steps in the process following review and
consideration of the Tollway Ramp Feasibility Study. (Q1 Comm. Dev.)
5.j Market the Glenview Public Safety Dispatch Center to attract and retain prospective
and current customers (1)
1. Utilize existing data and stakeholder feedback, to develop a strategic vision and planning
document for the Dispatch Center that addresses growth, service model, and potential
customers. (Q4 Joint Dispatch)
5.k Continue lead water services inventory, notification, and replacement plan to meet
and exceed federal and state requirements (2, 4)
1. Continue to refine local inventory and rebid contractor assistance for inventory and lead
service line replacement (Q1 Public Works)
2. Provide IEPA updated inventory of known public and private lead services. (Due April
15, 2023 Public Works)
3. Develop project to replace known public lead services and continue outreach with
impacted residents. (Q2 Public Works)
4. Provide Village Board update on lead service inventory and replacement as part of 2024
Budget process to document progress and remaining needs (Q3 Public Works)
Village of Glenvew Adopted 2023 Budget 45
VILLAGE OF GLENVIEW
PERFORMANCE MEASURES
Village of Glenvew Adopted 2023 Budget 46
Division
Management
Team Goal Performance Measure 2021 Actual 2022 Target
2022
Projected 2023 Target
Management Services
Percent increase in E‐Glenview subscriptions 10% 10% 5% 10%
Average number of web visits each month 47,500 50,000 20,600 30,000
Number of Safety/Loss Prevention trainings conducted per year 2322
Number of property/casualty claims 19 15 17 15
Number of OSHA recordable injuries per year 12 10 10 10
Number of Equal Employment Opportunity compliance training topics conducted per year 1111
HMO Health plan claims loss ratio 106.70%94.00% 102.20% 94.00%
PPO Health plan claims loss ratio 100.90% 99.00% 104.20% 99.00%
Percent change in Rx cost per employee per month 6.79% 9.00% 1.10% 9.00%
Percent change in generic prescription Rx utilization ‐4.19% 1.00%‐2.00% 1.00%
Percent change in 90 day mail order Rx utilization ‐4.34%75.00%6.50% 75.00%
Process Fire calls (Non‐EMD) within 104 seconds, at the 90th percentile, based on National Fire
Protection Association Standards 62 104 79 104
Answer 95% of calls within 10 seconds (2 rings)99% 95% 99% 95%
# of Helpdesk Tickets 3,500 3,500 2,760 2,600
Helpdesk Ticket Response Service Level Agreement % [90%]90% 90% 98% 95%
Helpdesk Ticket Resolution Service Level Agreement % [90%]97% 97% 94%95%
Server Anti‐Virus Coverage %96% 96% 97% 100%
Workstation Anti‐Virus Coverage % [90%]94%94% 90% 95%
Consecutive years for receiving the Certificate of Achievement for Excellence in Financial
Reporting 40 41 41 42
Consecutive years for receiving the Distinguished Budget Presentation Award 14 15 15 16
Auditor issued unmodified "clean" audit opinion (Y/N)YYYY
# of payments made by customers using Citizen Self Service 20,562 22,000 20,159 20,000
# of online bank bill payments processed 14,846 16,150 14,906 15,000
# of phone calls answered 38,846 40,000 35,042 36,000
# of times a call is re‐queued 9,506 6,000 8,850 8,000
# of Public Works work order requests 3,336 3,000 2,640 2,500
# of property violations reported and entered 719 600 584 600
# of residents notified of continuous water usage 4,216 4,000 3,652 3,500
# of apartments notified of continuous water usage 654 500 643 650
# of commercial properties notified of continuous water usage 152 100 117 125
# Police‐related FOIA's processed 1,391 1,450 1,429 1,400
# Police Non‐emergency calls handled 10,057 10,000 8,861 9,000
# Subpoenas processed 216 250 201 200
# Ticket payments processed 668 1,200 708 700
Public Works Department
Start work orders including including initial resident response within 2 business days 91%95%88% 95%
Achieve full utilization of Staff via Performance Mangement Program (PMP)107%100%113% 100%
Bidding/extending contracts for goods/services 35 35 37 35
Reviewing department policies each year 10 10 10 10
Preventative maintenance schedules for Public Works 93%90%90% 90%
Fleet Chargeback Hours 62%65%57%65%
Achieve all Fleet preventative maintenance schedules 85%80%87%80%
Police Department
Use of traffic calming devices (use of equipment is limited by winter temperatures, battery
power, and charging system timelines of one week to fully charge)17 15 15 18
Officer initiated non‐traffic activities ‐ includes citizen/business contacts through walk & talks,
directed patrols, premise checks, residential/foot patrols, extra watch, and house/vacation
checks.20,153 23,824 22,898 26,208
Number of residents that partaicipated in Child Safety Seat Program 108 93 104 115
Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 5,877 5,041 4,800 5,200
Missing person cases referred to Detective Bureau within 2 hours of receipt 22 10 21 22
Number of domestic violence victims supported/assisted within 24 hours of notification 14 25 17 20
5
1
2
2
2
2
2
2
4
100%
Police Department
Police Records
100%
Percent of monthly meetings held with department directors to provide evaluations relating to
budget progress on business plans, work plans and project lists 100%
Joint Dispatch
Finance
Human Resources
Administration 100%3
3
Resolution Center
Communications
Administration
Information
Technology and GIS
Fleet
Village of Glenvew Adopted 2023 Budget 47
Division
Management
Team Goal Performance Measure 2021 Actual 2022 Target
2022
Projected 2023 Target
Fire Department
Percentage of Fire Department standard operating procedures are reviewed & updated 50% 100% 85% 100%
Percentage of K‐6 classrooms to present a specific message COVID 100% 90% 100%
EMS Turnout Time (the time between dispatch notification and vehicle(s) enroute). A time of
1:53 is the benachmark for the Glenview Fire Department based on historical performance at the
90th percentile.1:24 1:53 1:45 1:40
Fire Turnout Time (the time internal between dispatch notification and vehicle(s) enroute). A
time of 1:54 is the benchmark for the Glenview FIre Department which is based on historical
performance at the 90th percentile 1:37 1:54 1:52 1:54
Fire & EMS Travel Time (the time interval from enroute until on scene, based on urban
population) with a benchmark of 4:55 at the 90th percentile. 4:45 4:45 4:46 4:45
Total Response Time: EMS (Call creation to arrive, first unit on scene) with a benchmark of 7:08
at the 90th percentile 7:22 7:03 7:30 7:03
Total Baseline Response Time: Fire (Call creation to arrive, first unit on scene) with a benchmark
of 7:24 at the 90th percentile 7:29 7:29 7:41 7:29
*Travel Ɵmes are affected by weather condiƟons thus no percentage change in the performance target
Community Development
Percentage of annual CIP budget that is expended in the budgeted year 98% 96% 96% 95%
Average resident and business owner satisfaction with Village outreach and management of CIP
projects on a scale of one to five (five being highest)4.3 4.3 4.3 4.3
Infrastructure Management Services (IMS) Village‐wide roadway rating exceeding Village goal of
75 out of 100, meaning a vast majority of roadways are in fair or better condition 79 78 78 75
Initial Building Plan Reviews within 14 days 93% 85% 91% 85%
Building Re‐reviews within 7 days 90% 85% 93% 85%
Initial Engineering Reviews within 14 days 90%85% 89% 85%
Engineering Re‐reviews within 7 days 85% 85% 92% 85%
Inspections available within 2 business days 95% 90% 92% 90%
Number of building permits issued 4,000 2,500 2,534 2,500
Number of inspections completed (including code enforcement)10,024 11,500 11,659 11,500
Number of New Development Commission cases processed annually 14 15 17 15
Number of Development Adjustments Commission cases processed annually 174 150 154 150
Total value of CIP projects awarded $22.4M $27.5M $27.5M $28M
2
2, 5
2, 4
Fire Department
Departmental
Work Load Indicators
Village of Glenvew Adopted 2023 Budget 48
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Village of Glenvew Adopted 2023 Budget 49
VILLAGE OF GLENVIEW
SUMMARY BY FUND
Village of Glenvew Adopted 2023 Budget 50
General Fund – The General Fund is the general operating fund of the Village. It is used to account for all financial
resources except those required to be accounted for in another fund.
Special Revenue Funds - Funds used to account for the proceeds from specific revenue sources (other than trusts
or major capital projects) that are legally restricted to expenditures for specific purposes.
Capital Project Fund – A fund used to account for the acquisition or construction of major governmental capital
facilities and equipment (which are not financed by other funds).
Debt Service Fund - A fund used to account for the accumulation of resources for and the payment of general long-
term debt principal, interest, and related costs.
Enterprise Funds - Enterprise Funds are used to account for operations: (a) that are financed and operated in a
manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to the general public on a continuing basis are financed or
recovered through user charges; or (b) where the governing body has decided that periodic determination of revenues
earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management
control, accountability or other purposes.
Internal Service Fund - A fund used to account for the financing of goods or services provided by one department
or agency to other departments or agencies.
Fiduciary Funds (Trust and Agency Funds) - These funds are used to account for assets held by the Village in a
trust or agency capacity for individuals, private organizations, other governments and/or other funds. These include
Expendable Trust, Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust
Funds are accounted for essentially in the same manner as proprietary funds since capital maintenance is critical.
Expendable Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds
are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
Village of Glenview Fund Structure
General
Fund
Corporate
Fund*
Special Revenue
Funds
Special Tax Allocation Fund*
Waukegan/ Golf TIF Fund
Foreign Fire Tax Fund
Police Special Fund
Capital Project
Funds
Capital Projects Fund*
Glen Capital Projects Fund
Motor Fuel Tax Fund
Village
Permanent Fund*
Debt Service
Fund
Corporate Purpose Bonds Fund
Enterprise
Funds
Glenview
Water Fund*
Glenview Sanitary Sewer Fund*
Wholesale Water Fund
Commuter Parking Fund1
Internal Service
Funds
Municipal Equipment Repair Fund
Capital Equipment Replacement Fund
Insurance and
Risk Fund
Facility Repair and Replacement
Fund
Trust and Agency
Funds
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit Fund
Special Service Area Bond Fund
Joint Emergency Telephonse Systems Board
Fund
*Major Fund
1Activity has been absorbed into the Corporate Fund beginning in 2023
Village of Glenvew Adopted 2023 Budget 51
Fiscal Year Fiscal Year
.2021 Projected 2023
Actual Budget Actual Budget
378,549,840 $418,115,951 $418,115,951 $352,943,537
Budgeted Revenues
Taxes 91,820,875 56,984,046 58,962,489 59,090,106
Licenses and Permits 2,908,208 2,378,766 3,491,103 3,353,317
Fines and Forfeits 129,329 126,000 102,100 108,600
Charges for Services 53,650,943 53,861,311 54,071,274 56,211,838
Intergovernmental 26,074,174 28,408,451 25,388,730 31,638,479
Investment Income 23,764,908 13,198,374 (49,413,940) 17,296,607
Other Revenues 4,029,188 4,832,608 3,718,006 5,176,238
Transfers In 10,814,732 13,343,674 13,235,211 13,936,382
Total Revenues 213,192,355 173,133,229 109,554,973 186,811,567
Budgeted Expenditures
Operating Expenditures
Personnel 55,369,140 55,482,013 55,714,396 60,855,469
Contractual 56,324,655 46,874,659 44,611,473 41,250,442
Commodities 3,500,633 4,656,059 4,629,860 5,390,305
Other Charges 25,490,830 17,636,007 17,408,055 14,157,045
Capital Outlay 2,765,472 4,872,063 1,835,797 5,645,900
Total Operating Expenditures 143,450,731 129,520,800 124,199,581 127,299,161
Other Expenditures
Interfund Charges 6,681,444 6,636,878 6,919,544 7,532,468
Capital Projects 12,679,338 43,408,309 31,395,222 36,918,846
Transfer Out 10,814,732 13,343,674 12,213,040 13,936,382
Total Other Expenditures 30,175,514 63,388,861 50,527,806 58,387,696
Total Expenditures 173,626,244 192,909,660 174,727,387 185,686,857
Surplus/(Deficit)39,566,111 (19,776,431) (65,172,414) 1,124,710
$418,115,951 $398,339,520 $352,943,537 $354,068,247
All Funds Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/ Net Position
Village of Glenvew Adopted 2023 Budget 52
Village of Glenvew Adopted 2023 Budget 53
Revenue Highlights
The Village of Glenview appropriations are supported by a number of different sources. The
primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for
Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Debt
Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend-
down of available reserves, making sure that fund balance remains within Village policy.
For Fiscal Year 2023, Village-wide revenues are projected to increase by $77,256,594 as compared
to the 2022 Projection, of which approximately $50 million is in estimated investment losses in
2022, primarily in the Police and Fire Pension Funds. The 2023 budget assumes increases in all
revenue categories except Licenses and Permits compared to the 2022 projection.
Local taxes are projected at $58,962,489 in 2022 and budgeted at $59,090,106 in 2023, an increase
of $127,617 primarily due to property taxes.
Charges for Services are projected to increase $2,140,564 in 2023 compared to the 2022 projection
primarily due to increases in Village and Library health insurance premiums and water charges.
2021
Actual
2022
Budget
2022 Projected
Actual
2023 Adopted
Budget
Local Taxes $91,820,875 $56,984,046 $58,962,489 $59,090,106
Charges for Services 53,650,943 53,861,311 54,071,274 56,211,838
Investment Income 23,764,908 13,198,374 (49,413,940) 17,296,607
Intergovernmental 26,074,174 28,408,451 25,388,730 31,638,479
Transfers In 10,814,732 13,343,674 13,235,211 13,936,382
Other/Miscellaneous 4,029,188 4,832,608 3,718,006 5,176,238
Licenses and Permits 2,908,208 2,378,766 3,491,103 3,353,317
Fees and Fines 129,329 126,000 102,100 108,600
Total $213,192,355 $173,133,229 $109,554,973 $186,811,567
$213.19
$173.13 $109.55
$186.81
$(100)
$(50)
$‐
$50
$100
$150
$200
$250
MillionsVillage of Glenview
Total Revenues and Other Sources All Village Funds
(excluding Library Funds)
Village of Glenvew Adopted 2023 Budget 54
Transfers In are increased in 2023 by $701,171 due to an increase in the transfers for various
capital projects.
Investment Income is estimated to increase in 2023 as interest rates have increased.
Other/Miscellaneous revenues increased in 2023 by $1,458,232 compared to the 2022 projection
mostly due to the expected closing on the sale of a site in downtown Glenview previously home
to Bess Hardware store.
Corporate Fund
General Sales Tax, Property Tax, Utility Taxes (Electricity, Natural Gas and Telephone), Home
Rule Sales Tax and State Shared Income Tax account for approximately 71% of the revenue
collected in the Corporate Fund. As depicted in the chart below, the 2022 projection for General
Sales Tax and Home Rule Sales Tax are both expected to increase by 1.8% from 2022 projections.
The 2022 property tax levy increased $402,260 which includes the new EAV growth associated
with newly annexed, constructed, or improved property for the 2022 tax year. State Shared Income
Tax is projected to increase conservatively in 2023 as economic conditions continue to be
uncertain but spending trends have remained stable.
2020 Actual - 2023 Budget for Corporate Fund Major Revenue Sources
General Sales Tax
Accounts for the Village’s one percentage point (1.0%) share of the State sales tax rate. The sales
tax is imposed on the sale and consumption of goods. Sales tax proceeds are collected by the State
of Illinois and remitted to the Village monthly. The Village’s sales tax of 9.75% consists of a State
Retail Tax of 6.25% (of which the Village receives 1%), a Cook County Tax of 1.75% (raised by
1% on Jan 1, 2016), a Regional Transit Authority Tax of 1.0% and the Village’s Home Rule Sales
Tax of 0.75%.
Village of Glenvew Adopted 2023 Budget 55
At 26%, Sales Tax is the Corporate Fund’s largest revenue source. The Village has seen continued
increases in sales tax revenue in 2021 and 2022. This increase can partially be attributed to the
sales tax legislation that was passed at the state level now requiring online retailers to collect both
state and local taxes resulting in higher sales tax revenue collections. The first nine months of
2022, sales tax receipts were up about 7%. With many economists predicting a recession, 2022
estimates are conservative and only include a 4% increase over 2021 actuals as sales tax was
impacted the most during the Great Recession (2007-2009).
2018 2019 2020 2021 2022
Estimate
2023
Budget
Sales Tax Revenue $18,072,001 $18,360,660 $18,206,509 $21,727,766 $22,596,877 $23,003,621
Percentage Change 4.92% 1.60% -0.84% 19.34% 4.00% 1.80%
The 2023 budget of $23,003,621 in sales tax receipts reflects the trend of continued growth in
collected revenues but at a conservative rate of 1.8% over 2022 projections.
Home Rule Sales Tax
Accounts for the Home Rule Sales Tax assessed by the Village to be imposed on the sale and
consumption of goods except for vehicles, food for human consumption that is to be consumed off
the premises where it is sold and prescription and non-prescription medicine and drugs. Home
Rule Sales Tax is distributed by the Illinois Department of Revenue. The Village implemented a
Home Rule Sales Tax effective July 2004 at a rate of 0.50%. In December 2007 the Village Board
approved a 0.25% increase in the Home Rule Sales Tax rate, bringing the new rate to 0.75%
effective July 2008. The Home Rule Sales Tax may be imposed in 0.25% increments with no
maximum rate limit. The Village’s Home Rule Sales Tax still stands at 0.75%. The State imposed
a 2% administrative fee effective July 1,2017 for the distribution of this tax. With legislative
pressures from local municipalities, the State reduced this administrative fee from the 2% to 1.5%
with the adoption of the July 1, 2018 budget. The 1.5% administrative fee is still in place.
Home Rule Sales Tax is the Corporate Fund’s third largest source of revenue. Like sales tax
revenue, the Village has seen consistent increases in home rules sales tax revenues which is also
impacted by the sales tax legislation passed at the state level related to online sales. The first nine
months of 2022 have seen an increase of just under 10% when compared to 2021 home rule sales
tax collections. The Village estimates a conservative increase of 7% in 2022 and 1.8% in 2023 as
home rules sales tax would likely be affected if there was a recession.
2018 2019 2020 2021 2022
Estimate
2023
Budget
Home Rule Sales Tax
Revenue $8,849,722 $8,756,960 $8,630,650 $10,699,335 $11,448,288 $11,654,357
Percentage Change 5.33% -1.05% -1.44% 23.97% 7.00% 1.80%
Property Taxes
Property taxes are the second largest source of revenue for the Village Corporate Fund and
represent 18% of the total Corporate Fund revenues. The Village Board approves a tax levy in
December each year, and the following year the Cook County Treasurer collects the funds from
the property taxpayers and remits them to the Village. The Village receives most of its property
tax revenue corresponding to the two installment due dates of these taxes which have typically
been March 1 and August 1 in the past several years. It should be noted that in 2022 the second
Village of Glenvew Adopted 2023 Budget 56
installment due date was moved from August 1 to December 30. The property tax levy historically
has been assigned to pay for a portion of the Corporate Fund operating expenditures, specific debt
obligations and the Village portion of the Police, Fire and IMRF pension contributions.
The 2022 total property tax levy is projected to increase by $402,260 or 2.67%. A portion (0.50%)
of this increase is attributed to new EAV growth associated with newly annexed, constructed, or
improved property in the Village for the 2022 tax year. The remaining 2.17% increase in 2022 is
due to the annexation of approximately 290 acres of land to the Village of Glenview, which
resulted in the reallocation of property taxes to the Village Corporate Fund. Because the increase
is due to a redistribution of property taxes collected there should not be any Village portion
property tax increase to the typical property owner in the Village in 2023. If there were an increase
to one’s property tax bill, it would be attributable to the property valuation which is assigned at
the County level.
Property taxes levied by the Village in 2022 for collection in 2023 total $15,652,348 which is
2.67%, or $402,260 greater than the property taxes levied in 2022 ($15,069,179).
The 2022 property tax levy is as follows:
Tax Levy 0.50% Increase of 2021 Original
Levy Loss Provision 2022 Extended
Tax Levy
2023 Budgeted
Collections
Corporate $3,636,676 $109,100 $3,745,777 $3,670,861
IMRF $1,081,487 $32,445 $1,113,932 $1,091,653
Debt $1,810,100 $90,505 $1,900,605 $1,862,593
Police Pension $3,814,106 $114,423 $3,928,529 $3,849,959
Fire Pension $5,129,069 $153,872 $5,282,941 $5,177,282
Total $15,471,438 $500,345 $15,971,783 $15,652,348
The Village is statutorily required to levy property taxes for the Glenview Public Library. The
property tax levy is the Library’s main source of revenue. Each year the Library’s levy amount is
determined based on the operational needs for that year. Beginning with the 2009 levy collected in
2010, the Library began paying the debt service related to the 2009A Corporate Purpose Bonds that
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Property Tax Levy Allocation 2012‐2022
Fire Police IMRF Debt Corporate
Village of Glenvew Adopted 2023 Budget 57
funded the new Library. To phase-in the impact to Glenview taxpayers the Village proposed a three-
year plan to assist with a portion of this obligation using reserves from the Permanent Fund. For three
years, a portion of the debt service would be abated, minimizing the impact to the taxpayer. In 2010
the Village contributed 75% or $1.5 million of the $2.0 million debt payment. In 2011 the Village
contributed nearly $1.0 million or 50%. For the 2011 Library levy it was determined that the Library
had sufficient reserves to contribute 25% of the 2012 debt service payment. In 2016, the 2016A
General Obligation Refunding Bonds were issued to refund the 2009A Corporate Purpose Bonds.
The 2022 levy for Library operations has also increased by the same 0.50% or $40,866 for the new
EAV growth plus $216,288 due to the annexation of the former Allstate property for a total of
$8,430,349. After adding the full debt obligation related to the new building, $1,764,479 the total
Library 2022 tax levy to be collected in 2023 is $10,194,828.
Utility Taxes - Electricity Tax
Accounts for taxes on electricity, which are based upon established rates per kilowatt-hours used
or consumed in a month. The Village Board adopted a tax on the purchase of electricity in August
of 1998. Revenues received from these taxes are generated based on actual usage and largely
depend on fluctuations in temperatures and populations. The taxes are collected by ComEd and
remitted to the Village monthly.
The Village’s Electricity Utility Tax revenue has remained consistent over the past few years. The
2022 projection is estimated to be 1.6% higher than 2021 actuals and the 2023 budget assumes a
1.6% increase over 2022 projections for a total of $2,160,0894.
Utility Taxes - Telecommunications Tax
Accounts for a 6.0% tax on telecommunication services. This tax is collected and distributed by
the Illinois Department of Revenue monthly and is imposed on voice lines, cellular phones, and
any other telecommunication devices. The tax can be imposed in quarter-percent increments and
cannot exceed 6.0%. The Simplified Municipal Telecommunications Tax Act was passed by
Illinois legislature in 2002. It repealed Glenview’s 5% municipal telecommunications tax and 1%
telecommunications infrastructure maintenance fee and replaced it with a single tax for
telecommunications services. The Illinois Department of Revenue has been collecting the 6.0%
tax on the Village’s behalf since January 1, 2003.
The Village, along with other governmental agencies, has continued to see a decline in the
telecommunications tax distributions over the past several years. This is due in large part to the
decline in the number of land line services residents are maintaining in their homes and businesses.
The telecommunication tax is collected on cell phone usage but is not applicable to the data which
usually make up the largest portion of the bill. Considering these factors, the Village predicts a
continued decrease of 15% in 2022 and in 2023.
2018 2019 2020 2021 2022
Estimate
2023
Budget
Telecommunications Revenue $1,684,979 $1,526,415 $1,283,383 $1,153,485 $980,463 $833,393
Percentage Change -9.15% -9.41% -15.92% -10.12% -15.00% -15.00%
2018 2019 2020 2021 2022 Estimate 2023 Budget
Electricity Revenue $2,240,268 $2,104,169 $2,042,277 $2,093,370 $2,126,864 $2,160,894
Percentage Change 4.81%-6.08%-2.94%-2.50%-1.60%-1.60%
Village of Glenvew Adopted 2023 Budget 58
Utility Taxes - Gas Use Tax
Accounts for a tax imposed on the privilege of using or consuming gas in the Village at the rate of
$0.045 per therm which is called a Straight Gas Utility Tax.
Historically, the Village had been using a Municipal Use Tax which was based on the price per
therm. Then the Gas Use Tax (“GUT”) was implemented and made available on a national basis
after deregulation of the natural gas utilities in 1998. As Glenview customers began to purchase
their gas from out of state vendors under this deregulation, it was not taxed by the Village’s
Municipal Utility Tax. The Village’s analysis of the available Gas Use Tax showed that an
additional tax of $0.045 per therm would equalize the Municipal Utility Tax. The Village Board
adopted the Gas Use Tax on October 21, 2008 and collections began on November 1, 2008. In
2016, the Village Board amended the agreement with Nicor Gas from a combined Municipal
Utility Tax (MUT – based on price) and Gas Utility Tax (GUT – based on number of therms) to a
straight GUT Tax to stabilize the revenue stream by taking price per therm out of the equation and
be more predictable for budgeting purposes. The tax is collected by Nicor, who imposes a 3.00%
administrative fee and remits the tax to the Village monthly.
The 2023 budget for Nicor Gas receipts is based on an estimated number of taxable therms that
the Village expects to receive from Nicor. The Village estimates 32,433,578 of taxable therms in
2022, which is an increase over the 2021 actual amount of 31,159,132. January, March, and April
of 2022 recorded lower temperatures than the same three months of 2021, resulting in increased
gas usage. The estimated number of therms is based on analysis of historical therms and average
monthly temperatures in past years. To calculate budgeted tax revenue, taxable therms are
multiplied by the Village imposed tax ($0.045 per therm) and then reduced by Nicor’s
administrative fee (3.00%).
2019 2020 2021
2022
Estimate
2023
Budget
Nicor Gas Use Tax Revenue $1,545,899 $1,351,213 $1,359,737 $1,459,511 $1,517,891
Percentage Change 0.11% (12.59%) 0.63% 7.34% 4.00%
Income Tax
Accounts for monthly Income Tax distributions from the Illinois Department of Revenue. The
Village receives a portion of the State’s 4.95% personal income tax on individuals, trusts, and
estates, and 7.00% tax on corporations. Income tax is distributed to the Village on a per capita
basis and the Village’s current population based on the 2020 census is 48,705.
2018 2019 2020 2021 2022
Estimate
2023
Budget
Income Tax Revenue $4,508,718 $5,014,901 $5,147,028 $6,356,983 $7,354,455 $7,354,455
Percentage Change 10.62% 11.23% 2.63% 23.51% 15.69% 0.00%
Per Capita Basis $96.46 $107.29 $110.12 $127.29 $151.00 $151.00
As the chart above indicates, the Village saw a 23.51% increase in income tax revenue for 2021.
Income tax in 2022 has continued to benefit from positive factors including an improving labor
market, extraordinary Corporate Income Tax receipts, and higher than estimated tax payments
from individuals with pass-through entities. These elevated levels are not expected to be the new
baseline but there is no additional information to support or refute this. As such, the 2022
projection and 2023 budget are estimated to be $151 per capita.
Village of Glenvew Adopted 2023 Budget 59
Motor Fuel Tax Fund
State and Local Motor Fuel Tax
The Motor Fuel Tax (MFT) Fund includes both Illinois Motor Fuel taxes and local Motor Fuel
taxes. The state motor fuel tax is based on the consumption of motor fuel. In 2022, the State of
Illinois set the motor fuel tax to 55.9 cents per gallon. The diesel motor fuel tax rate was set to
62.7 cents per gallon. The State of Illinois distributes 54.4% of the monies to local taxing districts
based on a statutory formula. The Local Motor Fuel Tax (LMFT) was initially approved by the
Village Board in 2010 at a rate of $0.02 per gallon. During the 2017 budget process, the Village
Board approved an additional $0.02 per gallon, making the LMFT rate $0.04 per gallon beginning
January 1, 2017. The MFT and LMFT are expected to generate approximately $2,134,056 and
$801,373, respectively for the resurfacing of Village roadways in 2023.
Glenview Water and Sanitary Sewer Funds
Sale of Water and Sewer Services
The Village’s water customer base includes approximately 16,320 customers, 1,630 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 11,950 customers, all
of them within the corporate boundaries of the Village. Some properties in the Village receive
water service but are not connected to the Village’s sanitary sewer system. Approximately 95%
of total customers are residential, 4% are commercial, and about 1% are irrigation, government
and municipal customers. Customers are billed quarterly with one-third of customers billed each
month. To project future costs of service and provide the revenues to meet those costs, the Village
must project trends in water consumption and number of customers.
During 2017 the Village completed a water and sanitary sewer rate study which resulted in a
recommendation to maintain the current water and sanitary sewer rate structures of a fixed
component plus a consumption component. The study further recommended that the Water Fund
fixed component should recover more than the current 6.7% of total water fund costs by increasing
this portion of the rate structure over the next five years to a recovery percentage of 15% by 2022.
The study also suggested that the fixed rate component for the Sewer Fund rate structure be
maintained at the cost recovery level of 27%. All of these recommendations were reviewed and
approved by the Village Board and increases began in 2018. The fixed charges for water and sewer
service continue to be based on the size of the customer’s water meter. Customers with larger
water meters have a higher quarterly fixed charge than those with smaller meters. The consumption
of water is reported by actual meter reads on a property. The sewer usage is assumed to be the
same as water consumption. The 2023 water quarterly fixed rate increased to maintain a total cost
recovery of 15% and a 3% increase in the consumption rate. There was no change in the 2023
sewer quarterly fixed rate and a 1.75% increase in the consumption rate. The 2022 revenue
projection for Glenview water services is $15,091,142 and the 2023 budget estimated at
$15,956,359 primarily due to scheduled rate increases. The total revenue budgeted in the Glenview
Water Fund is $20,843,527. The 2022 revenue projection for sewer services is $2,789,771 and the
2023 budget is increasing slightly to $2,884,077. The total revenue budgeted in the Glenview
Sanitary Sewer Fund is $2,980,717.
Village of Glenvew Adopted 2023 Budget 60
Expenditure Highlights
Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and
Capital Projects, Debt Service expenditures, and Transfers Out.
Operations and Maintenance
The 2022 Operations and Maintenance (O&M)
costs are projected to be 1.58% or $2,002,286
less than the adopted budget amount of
$126,948,862. O&M Costs include costs such
as personnel, contractual, commodities,
interfund charges and other expenses. The 2023
O&M budget is 0.12% or $147,154 higher than
2022 projections for a total of $125,093,730.
The 2023 budget has 16 more full-time
employees than the 2022 final number due to
four vacancies and twelve new 2023 positions.
Personnel costs for 2023 are anticipated to be
9.23% or $5,141,073 higher than the 2022 projections due to salary increases and new positions.
The $60,855,469 budgeted amount includes estimated salary increases for all employees.
Village of Glenvew Adopted 2023 Budget 61
Contractual costs include items such as software licensing, economic development agreements and
maintenance agreements. Contractual costs of $41,250,442 in the 2023 budget are $3,361,031 or
7.53% lower than the 2022 projections. Economic development agreements decreased $6,497,000
in 2023 due to agreements being completed in 2022. This decrease was offset by increases in
software licensing, building repairs and maintenance, landscape services, and insurance premiums
and claims.
The Commodities budget for 2023 is $5,390,305. This is an increase of $760,445 from the 2022
projections due to increases in electronic equipment and supplies and electricity costs.
Other Charges in the 2023 budget are $3,006,257 less than the 2022 projection. This is primarily
due to a reduction in pension expense of $731,149 and the portion of fund balance that was
declared a surplus in the Waukegan/Golf TIF Fund.
Interfund Charges make up the remaining $7,532,468 of O&M expenditures in the 2022 budget
which are $612,924 more than the 2022 projection.
Capital Outlay
Capital outlay purchases are typically one-time needs that cause the expenditure total to fluctuate
year to year. Village departments have replacement cycles for most of the capital outlay needs
(i.e. Computer monitor replacement or vehicle needs). While the cycles tend to help minimize
the fluctuations from year to year, these purchases are planned for and funds are set aside for the
purchases on an even-based methodology. Capital outlay expenditures for 2023 of $5,610,900
represent a $3,806,236 increase from 2022 projections. The increase is primarily due to the
replacement of Fire and Police department vehicles and IT equipment to be purchased in 2023.
Debt Service
Debt service payments are based on debt schedules determined at the time of debt issuance. The
2023 budget for debt service totals $4,091,999, a decrease of $244,753 from 2022 projections.
Capital Projects
The Board has adopted two primary planning tools to assist in identifying sources necessary to
maintain current service levels: (1) Capital Improvement Program (CIP) Standards and (2)
Infrastructure Management Services (IMS) Ratings for pavement conditions. The CIP Standards
were established to estimate the annual investment needed to maintain a stable replacement
program for each core infrastructure component. For example, the asphalt roads are planned to be
resurfaced every 20 years (for 2 cycles) and then fully reconstructed at 60 years (the third cycle).
Historically, each road segment is tested and rated every five years which provides technical
information as to the quality of the surface and subsurface of the road. The Board has adopted a
goal of maintaining an average IMS rating of 75 for all roads in Glenview. Additional investment
from the Corporate Fund in 2012 to 2014 allowed the Village to take advantage of the favorable
bidding environment by accelerating several projects and qualifying for additional outside funds.
Consequently, the Village’s estimated 2017 IMS rating of 76 exceeds the goal of 75. The 2023
budgeted amount for road resurfacing and reconstruction is $22.7 million. The total capital
Village of Glenvew Adopted 2023 Budget 62
projects budget is $35.6 million which includes $29.9 million budgeted for the 2023 CIP projects
for core infrastructure, water and sewer utilities. The balance of $5.7 million consists of prior year
CIP projects and facility improvements costs in 2023.
Transfers Out
Corporate Fund to Capital Projects Fund: This transfer is to support the Capital Improvements
Program’s road reconstruction program.
Corporate Fund to Corporate Purpose Bonds Fund: This transfer is to move property tax revenue
to the correct fund to pay debt that was issued for the Police Station as well as a transfer of revenue
to pay debt that was issued for the expansion of the Police Station to include Village Hall activities
and services.
Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of
operations in the Corporate Fund.
Permanent Fund to Capital Projects Fund: This transfer is to fund a one-time capital project
related to downtown parking improvements and the I-294 tollway Phase I Preliminary Design for
2023.
Wholesale Water Fund to Corporate Fund: This transfer is intended to recover overhead costs
associated with running the Wholesale Water Fund.
Wholesale Water Fund to Capital Projects Fund: This transfer is a return on investment that is
used to improve public roadways.
Wholesale Water Fund to Glenview Water Fund: This transfer is a reimbursement of the prorated
portion of the shared operating and maintenance costs between the Wholesale Water Fund and the
Water Fund related to the sale of water.
Special Service Areas Transfers: This transfer is to move property tax revenue to the correct funds
to pay for improvements associated with the Special Service Areas.
The table below summarizes the 2023 Transfers between Funds
Transfers Out
Corporate
Fund
Glen
Capital
Projects
Fund
Capital
Projects
Fund
Glenview
Sewer
Fund
Glenview
Water
Fund STAF FRRF
Corporate
Purpose
Bonds
Corporate Fund 7,030,400 2,235,732
STAF
Insurance and Risk Fund 250,000
Permanent Fund 1,160,000
Wholesale Water Fund 325,000 626,159 1,641,927
FRRF 519,500
Special Service Areas 59,804 60,520 27,340
2023 Summary of Transfers In and Out
Transfers In
Village of Glenvew Adopted 2023 Budget 63
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Village of Glenvew Adopted 2023 Budget 64
2023 Summary of Estimated Sources and Uses of Funds
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
42,082,885 25,892 242,296 10,380,961 4,958,985
Budgeted Revenues
Taxes 56,067,785 - - - 2,674,563
Licenses and Permits 3,245,617 - - - -
Fines and Forfeits 108,600 - - - -
Charges for Services 6,781,309 - - - -
Intergovernmental 20,358,204 - - - -
Investment Income 170,070 - - 93,060 26,640
Other Revenues 985,179 - 140,000 - -
Transfers In 575,000 - - - -
Total Revenues 88,291,764 - 140,000 93,060 2,701,203
Budgeted Expenditures
Operating Expenditures
Personnel 39,688,544 - - - 9,665
Contractual 20,158,747 - 23,010 85,004 472,014
Commodities 2,915,868 - 118,000 - -
Other Charges 10,030,890 5,650 - - 704,550
Capital Outlay 394,000 - - 220,569 -
Total Operating Expenditures 73,188,049 5,650 141,010 305,573 1,186,229
Other Expenditures
Interfund Charges 5,499,971 - - - -
Capital Projects - - - 1,371,913 -
Transfer Out 9,266,132 - - - -
Total Other Expenditures 14,766,103 - - 1,371,913 -
Total Expenditures 87,954,152 5,650 141,010 1,677,486 1,186,229
Surplus/(Deficit)337,612 (5,650) (1,010) (1,584,426) 1,514,974
Plus: Commuter Fund Closeout 2,769,258 - - - -
45,189,755 20,242 241,286 8,796,535 6,473,959
* Detailed information on changes to fund balance can be found on the following pages:
General Fund - 71-75, Special Revenue Funds - 77-82, Enterprise Funds - 85-96, Internal Service Funds - 99-106, Trust and Agency Funds - 109-
114, Capital Project Funds - 117-121, Debt Funds - 123
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position*
Special Revenue Funds
Village of Glenvew Adopted 2023 Budget 65
Glenview Water
Fund
Glenview Sewer
Fund
Wholesale Water
Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
45,308,676 20,675,718 5,412,087 819,127 8,556,172
- - - - -
87,700 20,000 - - -
- - - - -
15,972,159 2,884,077 5,944,987 1,444,575 2,752,652
2,800,000 - - - -
88,360 16,120 17,290 - 30,360
226,041 - - 132,500 87,000
1,669,267 60,520 - - -
20,843,527 2,980,717 5,962,277 1,577,075 2,870,012
3,136,270 558,778 248,912 443,239 -
5,400,308 435,225 2,862,316 347,955 -
986,120 100,808 54,270 700,725 514,014
863,521 94,179 - 2,500 -
- - - - 5,006,331
10,386,219 1,188,990 3,165,498 1,494,419 5,520,345
1,736,935 151,448 43,927 100,187 -
10,721,507 1,842,781 - - -
- - 2,593,086 - -
12,458,442 1,994,229 2,637,013 100,187 -
22,844,661 3,183,219 5,802,511 1,594,606 5,520,345
(2,001,134) (202,502) 159,766 (17,531) (2,650,333)
- - - - -
43,307,542 20,473,216 5,571,853 801,596 5,905,839
Enterprise Funds Internal Service Funds
Village of Glenvew Adopted 2023 Budget 66
2023 Summary of Estimated Sources and Uses of Funds
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Police Pension Fire Fighters'
Pension
Escrow Deposit
Fund
7,416,816 3,910,763 83,270,078 83,236,856 107,416
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 9,481,464 1,193,810 - - -
Intergovernmental - - 3,970,000 5,656,805 -
Investment Income 44,300 20,780 8,230,000 8,230,000 5,360
Other Revenues - - 810,000 1,260,000 -
Transfers In - - - - -
Total Revenues 9,525,764 1,214,590 13,010,000 15,146,805 5,360
Budgeted Expenditures
Operating Expenditures
Personnel 828,798 43,563 7,205,700 8,692,000 -
Contractual 8,693,170 2,272,297 190,100 198,300 -
Commodities 500 - - - -
Other Charges 7,500 - - - -
Capital Outlay - 25,000 - - -
Total Operating Expenditures 9,529,968 2,340,860 7,395,800 8,890,300 -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out 250,000 519,500 - - -
Total Other Expenditures 250,000 519,500 - - -
Total Expenditures 9,779,968 2,860,360 7,395,800 8,890,300 -
Surplus/(Deficit)(254,204) (1,645,770) 5,614,200 6,256,505 5,360
- - - - -
7,162,612 2,264,993 88,884,278 89,493,361 112,776
*
Internal Service Funds Trust and Agency Funds
Detailed information on changes to fund balance can be found on the following pages:
General Fund - 71-75, Special Revenue Funds - 77-82, Enterprise Funds - 85-96, Internal Service Funds - 99-106, Trust and Agency Funds -
109-114, Capital Project Funds - 117-121, Debt Funds - 123
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets*
Village of Glenvew Adopted 2023 Budget 67
Continued Debt Funds
SSA Bond Fund Capital Projects
Fund
Glen Capital
Projects Fund Permanent Fund Motor Fuel Tax
Fund
Corporate
Purpose Bonds
Fund
(98,666) 1,419,418 0 29,641,192 2,237,760 569,845
347,758 - - - - -
- - - - - -
- - - - - -
- - - 130,000 - -
- 5,544,846 - - 2,935,429 -
900 61,060 - 236,047 25,600 660
- - - 1,535,518 - -
- 9,395,863 - - - 2,235,732
348,658 15,001,769 - 1,901,565 2,961,029 2,236,392
- - - - - -
- - - 111,421 - 575
- - - - - -
186,652 24,371 - - - 2,237,232
- - - - - -
186,652 24,371 - 111,421 - 2,237,807
- - - - - -
- 19,020,434 - - 3,962,211 -
147,664 - - 1,160,000 - -
147,664 19,020,434 - 1,160,000 3,962,211 -
334,316 19,044,805 - 1,271,421 3,962,211 2,237,807
14,342 (4,043,036) - 630,144 (1,001,182) (1,415)
- - - - - -
(84,324) (2,623,618) 0 30,271,336 1,236,578 568,430
Capital Project Funds
Village of Glenvew Adopted 2023 Budget 68
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Village of Glenvew Adopted 2023 Budget 69
VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenvew Adopted 2023 Budget 70
Corporate Fund
Description
The Corporate Fund is used to account for the resources and activities associated with the core
services and day-to-day operations of the Village. The Corporate Fund receives the majority of
Village revenues and utilizes these resources to fund expenditures traditionally associated with
government, including general administration, police and fire protection, street maintenance, snow
and ice removal, commuter parking, building and zoning code enforcement and planning and
economic development. The main sources of revenue for the Corporate Fund are General Sales
Tax, Property Taxes, Home Rule Sales Tax, Outsourced Dispatch Revenue, and Utility Taxes.
These five sources make up 71% of the 2023 Corporate Fund revenue budget.
Fund Balance Policy
Annually, a five-year financial forecast is prepared. Expenditures are expected to be in excess of
revenues in 2027 however, several economists have predicted the possibility of an economic
downturn. The timing and severity are unknown however, a plan was developed and presented to
the Village Board of Trustees during the 2023 budget development workshops. The plan included
a recommendation to maintain the Corporate Fund year-end unassigned fund balance at 40% to
50% of the total expenditures of that year, up from 35% to 45%. The temporary increase would
allow for the Village to continue operating without reductions in service levels should there be an
economic downturn. The Corporate Fund Unassigned Balance at the end of 2022 is projected to
be $42,082,885 or 50% of total Corporate Fund expenditures. The 2023 Unassigned Fund Balance
is projected to be 51% of total Corporate Fund expenditures. The 2023 Corporate Fund budget is
a balanced budget with a $337,612 surplus. During 2023, the Village is continuing its commitment
to funding infrastructure needs with a $7,030,400 transfer to the Capital Improvement Program
(CIP). Please find all fund balance policies in the Budget and Financial Policies section.
Revenues
The 2023 Budget estimates $88,291,764 in revenues for the Corporate Fund, an increase of
$731,084 or 0.8% above 2022 projections. For 2023, the Property Tax Levy was increased by
2.7% or $402,260 to capture the Village’s EAV for new growth and a large annexation. General
Sales Tax and Home Rule Sales Tax receipts combined are budgeted with a 1.8% increase of
$612,813 over the 2022 projection. Dispatch revenue for 2023 is budgeted to increase $329,963
or 4.5% from the 2022 projection, mainly based on agreed upon payment schedules.
2021 Actual 2022 Budget 2022 Projected 2023 Budget 2024 Projection 2025 Projection 2026 Projection
Beginning Fund Balance 33,514,854 38,592,508 38,592,508 42,082,885 45,189,755 47,452,463 48,268,993
General Revenues 81,999,188 82,111,497 87,560,680 88,291,764 87,844,893 87,312,036 88,626,553
Ongoing Operating Expenditures 70,421,534 74,032,480 75,310,303 80,923,752 78,270,569 78,891,425 80,599,526
Capital Expenditures 6,500,000 7,760,000 7,760,000 7,030,400 7,311,616 7,604,081 7,908,244
Annual Surplus/(Deficit) 5,077,654 319,017 4,490,377 337,612 2,262,708 816,530 118,783
Planned Use of Fund Balance:
Capital Projects - 1,300,000 1,000,000 -
One-Time Expenditures
Total Expenditures 76,921,534 83,092,480 84,070,303 87,954,152 85,582,185 86,495,506 88,507,770
Net Surplus/(Deficit) 5,077,654 (980,983) 3,490,377 337,612 2,262,708 816,530 118,783
Total Ending Fund Balance 38,592,508 37,611,525 42,082,885 42,420,497 47,452,463 48,268,993 48,387,776
Plus: Commuter Fund Closeout 2,769,258
Unassigned Fund Balance 38,592,508 37,611,525 42,082,885 45,189,755 47,452,463 48,268,993 48,387,776
Fund Balance as a % of Total Expenditures 50.2% 46.0% 50.7% 51.4% 55.4% 55.8% 54.7%
Village of Glenvew Adopted 2023 Budget 71
Expenditures
The 2023 Budget estimates $87,954,152 in expenditures for the Corporate Fund, an increase of
$4,883,849 or 5.9% from 2022 projections.
Personnel costs increased $3,522,399 or 9.7% over the 2022 projection due to salary increases,
four vacant positions, and twelve additional positions, including eight for public safety initiatives.
Contractual costs are anticipated to increase by $439,336 or 2.2% primarily due to commuter
parking expenditures being absorbed into the Corporate Fund with the closure of the Commuter
Parking Fund and half of the Ground Emergency Medical Transport (GEMT) revenues of $1.1
million that must be remitted to the state.
Other Charges costs are decreasing by $437,189 from 2022 projections primarily due to decreases
in the Police and Fire Pension Funds contributions.
Capital Outlay costs are anticipated to increase by $221,000 which includes equipment for the
Police Department and a vehicle for the Fire Department.
Commodities costs are anticipated to increase by $641,584 or 28.2%, which includes increases in
electricity costs, streetlight and storm sewer parts, electronic equipment, and expenditures that had
previously been budgeted in the Commuter Parking Fund that were rolled into the Corporate Fund
in 2023.
Interfund Charges are anticipated to increase by $213,530 or 4%, which includes new capital
equipment replacement charges to accumulate funds for machinery and equipment. These charges
budgeted in the Corporate Fund will be transferred to the Capital Equipment Replacement Fund,
an Internal Service Fund.
Transfer out costs decreased $716,811 or 8%, primarily due to a one-time use of fund balance for
the CIP in 2022.
The Corporate Fund year-end fund balance has been and continues to be projected to be within the
temporary policy range of 40% to 50% of total expenditures in 2023.
Village of Glenvew Adopted 2023 Budget 72
Corporate Fund Revenue Summary
Corporate Fund Expenditure Summary
Village of Glenvew Adopted 2023 Budget 73
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
33,514,854 $38,592,508 $38,592,508 $42,082,885
Budgeted Revenues
Taxes 50,587,448 53,973,151 55,149,717 56,067,785
Licenses and Permits 2,749,693 2,278,066 3,369,903 3,245,617
Fines and Forfeits 129,329 126,000 80,500 108,600
Charges for Services 5,020,990 5,389,885 6,419,914 6,781,309
Intergovernmental 21,920,211 18,465,931 20,655,842 20,358,204
Investment Income 29,600 215,000 172,200 170,070
Other Revenues 994,714 1,088,464 1,137,604 985,179
Transfers In 567,203 575,000 575,000 575,000
Total Revenues 81,999,188 82,111,497 87,560,680 88,291,764
Budgeted Expenditures
Operating Expenditures
Personnel 36,380,044 36,355,744 36,166,145 39,688,544
Contractual 14,130,502 20,429,802 19,719,411 20,158,747
Commodities 1,825,916 2,142,961 2,274,284 2,915,868
Other Charges 10,880,125 10,685,865 10,468,079 10,030,890
Capital Outlay 104,499 176,000 173,000 394,000
Total Operating Expenditures 63,321,086 69,790,372 68,800,918 73,188,049
Other Expenditures
Interfund Charges 4,878,399 5,003,775 5,286,441 5,499,971
Transfer Out 8,722,049 9,978,332 9,982,943 9,266,132
Total Other Expenditures 13,600,448 14,982,107 15,269,384 14,766,103
Total Expenditures 76,921,534 84,772,480 84,070,303 87,954,152
Surplus/(Deficit)5,077,654 (2,660,983) 3,490,377 337,612
Plus: Commuter Fund Closeout - - - 2,769,258
$38,592,508 $35,931,525 $42,082,885 $45,189,755
* Fiscal year 2022 budgeted decifit includes $1.3 million planned use of fund balance and
a $1.68 million board-approved budget amendment, also for planned use of fund balance
Corporate Fund Summary
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance
Village of Glenvew Adopted 2023 Budget 74
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$33,514,854 $38,592,508 $38,592,508 $42,082,885
Budgeted Revenues
Taxes 50,587,448 53,973,151 55,149,717 56,067,785
Licenses and Permits 2,749,693 2,278,066 3,369,903 3,245,617
Fines and Forfeits 129,329 126,000 80,500 108,600
Charges for Services 5,020,990 5,389,885 6,419,914 6,781,309
Intergovernmental 21,920,211 18,465,931 20,655,842 20,358,204
Investment Income 29,600 215,000 172,200 170,070
Other Revenues 994,714 1,088,464 1,137,604 985,179
Transfers In 567,203 575,000 575,000 575,000
Total Revenues 81,999,188 82,111,497 87,560,680 88,291,764
Budgeted by Department and Division
Board of Trustees
Board of Trustees 286 - - -
Special Appropriations 422,209 537,966 534,275 547,633
General Government 12,761,066 17,271,812 16,031,574 14,058,365
Management Services
Administration 1,565,925 1,267,259 1,180,077 1,358,303
Communications 429,829 677,021 562,436 690,141
Legal 431,234 440,220 488,020 455,118
Human Resources Administration 1,559,632 2,191,822 2,192,199 2,178,817
Joint Dispatch 8,046,949 7,026,899 6,903,857 7,544,585
Finance 1,036,830 1,146,577 1,135,253 1,176,266
Records 458,017 473,361 398,317 620,372
Information Technology 2,680,380 3,458,260 3,405,831 4,262,414
Resolution Center 406,940 408,167 388,038 340,073
Public Works
Administration 2,531,642 2,493,239 2,645,059 2,560,647
GIS and CADD 194,007 226,378 226,378 219,398
Facilities Management 790,747 941,495 1,060,319 1,078,828
Streets and Forestry 3,653,631 4,621,779 4,785,086 5,422,264
Police 15,333,383 16,011,738 15,906,062 18,286,192
Fire 20,732,894 20,748,644 21,380,145 21,582,207
Community Development
Administration 617,986 866,450 866,216 896,336
Planning 751,053 1,413,507 1,423,084 1,434,201
Engineering 714,159 908,625 897,716 964,011
Inspectional Services 1,802,737 1,641,260 1,660,361 2,277,981
Total Expenditures 76,921,534 84,772,480 84,070,303 87,954,152
Surplus/(Deficit)5,077,654 (2,660,983)3,490,377 337,612
Plus: Commuter Fund Closeout - - - 2,769,258
$38,592,508 $35,931,525 $42,082,885 $45,189,755
* Fiscal year 2022 budgeted deficit includes $1.3 million planned use of fund balance and
a $1.68 million board-approved budget amendment, also for planned use of fund balance
Corporate Fund Balance Summary by Department and Division
Beginning Fund Balance/Net Assets
Ending Fund Balance/
Net Assets
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 75
VILLAGE OF GLENVIEW
SPECIAL REVENUE FUNDS
Village of Glenvew Adopted 2023 Budget 76
Police Special Fund
The Police Special Fund is used to account for funds received through the forfeiture of assets as
directed by the State of Illinois court system. Direction on the use of these funds is controlled by
state statutes. In general, resources are used based upon the type of crime that led to the court-
ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug-related
crimes might be used specifically for drug prevention activities.
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$26,570 $22,221 $22,221 $25,892
Budgeted Revenues
Investment Income 80 130 - -
Other Revenues 3,359 - 4,500 -
Total Revenues 3,439 130 4,500 -
Budgeted Expenditures
Operating Expenditures
Other Charges - - - 5,650
Capital Outlay 7,788 10,000 829 -
Total Operating Expenditures 7,788 10,000 829 5,650
Total Expenditures 7,788 10,000 829 5,650
Surplus/(Deficit)(4,349) (9,870) 3,671 (5,650)
$22,221 $12,351 $25,892 $20,242
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance
Village of Glenvew Adopted 2023 Budget 77
Foreign Fire Fund
The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are
restricted for use by the direction of the Foreign Fire Insurance Tax Board. The revenues are
derived from a 2% charge on the premiums received from companies that are not incorporated in
the State of Illinois, but that are engaged in providing fire insurance within the Village.
Expenditures approved by the Foreign Fire Insurance Tax Board must benefit everyone within the
Fire Department. The funds will be utilized as required to assist the Fire Department in continuing
to deliver its high standard of service.
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$214,235 $240,706 $240,706 $242,296
Budgeted Revenues
Investment Income 546 600 - -
Other Revenues 143,172 140,000 140,000 140,000
Total Revenues 143,718 140,600 140,000 140,000
Budgeted Expenditures
Operating Expenditures
Contractual 13,768 15,710 20,410 23,010
Commodities 103,479 123,000 118,000 118,000
Total Operating Expenditures 117,247 138,710 138,410 141,010
Total Expenditures 117,247 138,710 138,410 141,010
Surplus/(Deficit)26,470 1,890 1,590 (1,010)
$240,706 $242,596 $242,296 $241,286
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance
Village of Glenvew Adopted 2023 Budget 78
Special Tax Allocation Fund
Description
The former Glenview Naval Air Station closed in 1995 and is being redeveloped by the Village of
Glenview. The redevelopment project is called The Glen, and the Special Tax Allocation Fund
(STAF) is the primary fund used to account for its annual revenues and expenditures. The project
established a Tax Increment Financing (TIF) district, which was closed on December 31, 2021.
The largest revenue source was incremental property taxes which is now directed to the individual
taxing jurisdictions including the Village of Glenview.
The closure ordinance included the establishment of The Glen TIF Cash Reserve Account to fund
the following:
Specific development projects and Glen TIF related capital projects approved by the Board
prior to closure
Paying property tax refunds ordered by Cook County post-closure for the tax years that
The Glen TIF was open
Administrative costs incurred by the Village for professional, legal, and other services
related to the administration of this fund and The Glen TIF Cash Reserve Account.
As the approved expenditures above are paid, the fund balance in STAF will decline over time,
which may be in excess of 10% each year, as is the case with the 2023 ending fund balance
projection.
Revenues
Revenues of the STAF were generated from incremental property taxes resulting from the growth
of the assessed valuation within The Glen TIF District. The Fiscal Year 2022 property tax
projection is $800,000. There is no 2023 incremental property tax budget as the TIF was closed
on December 31, 2021.
Expenditures
As described above, the STAF also records all expenditures associated with The Glen TIF. The
TIF was closed on December 31, 2021. The 2023 budget includes $1,677,486 for expenditures
approved in the closure ordinance.
Village of Glenvew Adopted 2023 Budget 79
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$13,246,433 $19,123,887 $19,123,887 $10,380,961
Budgeted Revenues
Taxes 38,202,573 - 800,000 -
Charges for Services 126,588 - - -
Intergovernmental 208,613 - 152,493 -
Investment Income 72,827 - 66,200 93,060
Other Revenues 194,989 - - -
Transfers In 104,290 - - -
Total Revenues 38,909,880 - 1,018,693 93,060
Budgeted Expenditures
Operating Expenditures
Personnel 451,359 - - -
Contractual 23,307,500 6,024,987 5,582,920 85,004
Commodities 38,216 12,500 12,500 -
Other Charges 9,185,717 - - -
Capital Outlay 24,874 590,000 369,431 220,569
Total Operating Expenditures 33,007,666 6,627,487 5,964,851 305,573
Other Expenditures
Interfund Charges 24,760 - - -
Capital Projects - 5,610,496 3,796,767 1,371,913
Total Other Expenditures 24,760 5,610,496 3,796,767 1,371,913
Total Expenditures 33,032,426 12,237,983 9,761,618 1,677,486
Surplus/(Deficit)5,877,454 (12,237,983) (8,742,925) (1,584,426)
$19,123,887 $6,885,904 $10,380,961 $8,796,535
Special Tax Allocation Fund Summary
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance
Village of Glenvew Adopted 2023 Budget 80
Waukegan/ Golf TIF Fund
Description
On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of
Understanding (“MOU”) with Regency Centers (“Regency”) regarding redevelopment of the
Avon/Baker Development property, a 20.98 acre parcel, at 1601 Overlook Drive and 3 Waukegan
Road in Glenview. Regency, a national shopping center developer, proposed and subsequently
built a 75,245 square foot Mariano’s Fresh Market grocery store, 15,400 square feet of inline retail,
and an 11,786 square foot retail outlet building. Regency partnered with Focus Development who
constructed a 238 unit apartment building on the northern portion of the site.
Regency requested assistance from the Village as extraordinary off-site infrastructure
improvements were needed, most of which were roadway and traffic signal improvements on
Waukegan Road to address current and projected traffic. In accordance with the MOU, the Village
agreed to fund up to $3,500,000 of the off-site infrastructure costs by taking the appropriate steps
to establish a redevelopment project area, a redevelopment plan, and to adopt tax increment
financing, provided that all legal requirements and findings are satisfied, pursuant to the Illinois
Tax Increment Financing Act (65ILCS 5/11-74.4) (the “Act”).
Ordinances required to establish the Waukegan Road/Golf Road Tax Increment Finance (“TIF”)
District were approved at the Board of Trustees meeting on April 16, 2013:
a) An Ordinance of the Village of Glenview, Cook County, Illinois, approving a Tax
Increment Redevelopment Plan and Redevelopment Project for the Waukegan Road/Golf
Road Redevelopment Project Area;
b) An Ordinance of the Village of Glenview, Cook County, Illinois, Designating the
Waukegan Road/Golf Road Redevelopment Project Area a Redevelopment Project Area
Pursuant to the Tax Increment Allocation Redevelopment Act;
c) An Ordinance of the Village of Glenview, Cook County, Illinois, Adopting Tax
Increment Allocation Financing for the Waukegan Road/Golf Road Redevelopment
Project Area.
Revenues
To fund the needs of the Waukegan Road/Golf Road Tax Increment Finance District, in December
2013, the Village issued a new taxable bond issue of $4,385,000, which included $4,003,390 for
project costs, $342,443 for three years (2014-2016) of capitalized interest and $39,167 for costs of
issuance. For 2022, property tax revenue is projected at $2,674,563. The 2023 budget for property
tax revenue of $2,674,563 remains flat with the 2022 projection.
Expenditures
The 2022 projection and 2023 budget include costs for general administration, professional
services, debt service and Per Capita Tuition Charges. The 2022 projection also includes a
$2,579,030 payment for the portion of fund balance that was declared a surplus.
Village of Glenvew Adopted 2023 Budget 81
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$4,249,312 $6,012,201 $6,012,201 $4,958,985
Budgeted Revenues
Taxes 2,674,563 2,674,563 2,674,563 2,674,563
Investment Income 1,836 4,380 38,390 26,640
Total Revenues 2,676,400 2,678,943 2,712,953 2,701,203
Budgeted Expenditures
Operating Expenditures
Personnel 9,601 9,640 9,526 9,665
Contractual 198,709 471,629 471,613 472,014
Other Charges 705,200 3,285,030 3,285,030 704,550
Total Operating Expenditures 913,510 3,766,299 3,766,169 1,186,229
Total Expenditures 913,510 3,766,299 3,766,169 1,186,229
Surplus/(Deficit)1,762,889 (1,087,356) (1,053,216) 1,514,974
$6,012,201 $4,924,845 $4,958,985 $6,473,959
Waukegan/Golf TIF Fund Summary
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance
Village of Glenvew Adopted 2023 Budget 82
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Village of Glenvew Adopted 2023 Budget 83
VILLAGE OF GLENVIEW
ENTERPRISE FUNDS
Village of Glenvew Adopted 2023 Budget 84
Enterprise Funds
Enterprise funds are used by governments to account for operations in which user charges are the
main source of revenue. Taxes and other general revenues are not used to finance these operations
for a number of reasons:
The beneficiary of services of an enterprise-related activity can be readily identified and
the service provision can be measured to determine charges.
Village general revenues have legal or statutory limitations and cannot cover all the
services required by residents.
General revenues are historically used to finance expenses for services in which the
ultimate beneficiary cannot be readily identified.
Enterprise funds account for activities using accounting principles similar to commercial
businesses. For financial reporting purposes, each fund records transactions on an accrual basis.
Capital purchases are not recorded as expenses when purchased, but as assets. The costs of these
assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise
fund is recorded as a long-term liability within the fund where the only expense recognition is
interest on the debt.
For budget purposes, however, spending related to these activities must be accounted for like those
of governmental funds. As such, the expenses are generally reported when expended, irrespective
of the long-term use of the underlying asset. Village policy requires the budgeting of all non-capital
project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not
in accordance with generally accepted accounting principals (GAAP). This “budget basis” results
in two types of reporting for Enterprise Funds on the Village’s financial statements. That basis
shows operating budgets that are similar to GAAP and capital budgets that report in a more
traditional governmental display. This display includes budgets for depreciation.
Village of Glenvew Adopted 2023 Budget 85
Glenview Water & Sanitary Sewer Funds
Description
The Glenview Water and Sanitary Sewer Funds are enterprise funds which mean the revenues,
expenses, transfers and financial results are accounted for through full accrual accounting. These
funds are used to account for the revenue and expense activities associated with the delivery and
disposal of water from customers. The financial positions of the Funds are determined by the
Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets)
less total liabilities (including long-term debt). Net Assets reflect the total productive investment
in the utility system.
Operating Activities
The Water and Sanitary Sewer Funds include operational activities performed by the following
departments: Public Works, Management Services, and Community Development. The Public
Works Department performs general maintenance on the systems such as water main break repair,
hydrant flushing, meter replacement, water quality testing, and sewer line repair. The Management
Services Department performs support activities to assist with service operations. These activities
include responding to water and sewer customer inquiries, water and sewer billing, budget,
accounts payable, payroll, financial support, and information technology support. The Community
Development Department supports long term infrastructure planning, design and project
management for capital improvements.
Customers
The Village’s water customer base includes approximately 16,320 customers, 1,630 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 11,900 customers,
1,750 of whom are in unincorporated Glenview. Some properties in the Village receive water
service but are not connected to the Village’s sanitary sewer system. The Village separates its
customers into five customer classes: residential, commercial, government, industrial and
municipal. Approximately 95% of total customers are residential, 4% commercial, and 1%
industrial, government and municipal customers. Glenview customers are billed quarterly.
Water Supply and Rate Structure
The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for $1.87/1,000 gallons.
The Village completed a water and sanitary sewer rate study in 2017 which resulted in a
recommendation to maintain the current water and sanitary sewer rate structures of a fixed
component plus a consumption component. The study further recommended that the Water Fund
fixed component should recover more than the current 6.7% of total water fund costs by increasing
this portion of the rate structure to a recovery percentage of 15% by 2022, which was achieved.
The study also suggested that the fixed rate component for the Sewer Fund rate structure be
maintained at the cost recovery level of 27%. All of these recommendations were reviewed and
approved by the Village Board. The fixed charges for water and sewer service continue to be based
on the size of the customer’s water meter. Customers with larger water meters have a higher
quarterly fixed charge than those with smaller meters. In 2021, the Board gave direction to amend
the fixed charges for the three smallest meter sizes, so that the fee was the same. This adjustment
caused an increase in the recovery percentage, which will level out over time. The consumption of
water is reported by actual meter reads on a property. The sewer consumption is assumed to be
the same as water consumption.
Village of Glenvew Adopted 2023 Budget 86
Glenview Water Fund
Revenues
The 2023 budget includes $16,285,900 in estimated revenue from customer billing; total revenue
is estimated to be $20,843,527. The estimated revenues reflect increases in the quarterly fixed rate
to bring the total cost recovery to 15.01% with a 3.00% increase in the consumption rate. The
quarterly fixed rate varies by meter size.
Village Water Rates
Meter Size 2021 2022 2023
1” & smaller – Fixed Rate $22.51 $24.76 $25.44
1 ½” – Fixed Rate $84.17 $92.59 $95.13
2” – Fixed Rate $175.70 $193.27 $198.58
3” – Fixed Rate $455.98 $501.58 $515.37
4” – Fixed Rate $857.49 $943.24 $969.18
6” – Fixed Rate $1,178.61 $1,296.47 $1,332.12
8” – Fixed Rate $1,440.78 $1,584.86 $1,628.44
Consumption Rate (per 1,000 gal) $7.08 $7.08 $7.29
% Change in Consumption Rates 1.00% 0.00% 3.00%
% of Revenues - Fixed Charge 13.23% 15.14% 15.01%
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to
the fee ordinance for special circumstances.
Expenses
The 2023 budget includes $22,844,661 in budgeted expenses. The 2023 budget continues to plan
for the funding of capital projects to meet standards. Standards are calculated by taking into
account the useful life of infrastructure and determining how much needs to be invested each year.
The 2023 budget includes $10,721,507 for water infrastructure projects, including the 2023 costs
in the 10-year Water Strategic Plan, and $1,017,501 towards facility improvements at the pump
stations. These infrastructure replacement and repair costs represent 51% of the total water budget.
The cost of water purchased from the Village of Wilmette represents another 19% of the water
fund budget. The 2023 budgeted expenses also include $801,673 in loan principal payments and
$43,601 in interest expense, for a combined 4% of the total water budget.
The remaining 26% of the 2023 budget is used to fund day-to-day operations of the system. Day-
to-day operations include repairing water main breaks, service line leaks, hydrant flushing,
installing new water connections, monitoring of pump stations, water quality testing, meter
replacements and repairs, water billing, energy costs, facility repairs, GIS mapping, information
technology, financial, and customer service support.
2022 Consumption
Charge/1,000 gals
2023 Consumption
Charge/1,000 gals
Incorporated $7.08 $7.29
Unincorporated $10.64 $10.96
Village of Glenvew Adopted 2023 Budget 87
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$44,622,253 $48,600,917 $48,600,917 $45,308,676
Budgeted Revenues
Licenses and Permits 136,286 87,700 97,700 87,700
Charges for Services 16,870,285 15,241,000 15,116,116 15,972,159
Intergovernmental - 3,000,000 100,000 2,800,000
Investment Income 2,359 1,000 69,790 88,360
Other Revenues 212,422 226,041 171,200 226,041
Transfers In 759,577 656,826 657,964 1,669,267
Total Revenues 17,980,929 19,212,567 16,212,770 20,843,527
Budgeted Expenditures
Operating Expenditures
Personnel 2,756,900 2,969,234 2,907,669 3,136,270
Contractual 5,387,154 5,423,014 5,389,145 5,400,308
Commodities 776,732 782,206 849,480 986,120
Other Charges 1,552,728 1,093,354 1,093,354 863,521
Total Operating Expenditures 10,473,514 10,267,807 10,239,648 10,386,219
Other Expenditures
Interfund Charges 1,275,316 1,099,490 1,099,491 1,736,935
Capital Projects 2,253,436 9,827,243 8,165,871 10,721,507
Total Other Expenditures 3,528,752 10,926,733 9,265,362 12,458,442
Total Expenditures 14,002,265 21,194,541 19,505,010 22,844,661
Surplus/(Deficit)3,978,664 (1,981,974) (3,292,241) (2,001,134)
$48,600,917 $46,618,943 $45,308,676 $43,307,542
Ending Fund Balance/
Net Position
Glenview Water Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Village of Glenvew Adopted 2023 Budget 88
Glenview Water Fund - Cash Analysis
The cash policy for the Water Fund is to maintain 90 days of cash and investments on hand. This
cash analysis differs from the fund balance statement by separating cash from the net assets. This
cash display assumes all expenses and revenues are expended and collected at one point in time.
The following cash flow displays a positive cash balance at the end of 2023. The fund balance is
decreasing from the prior year due to a planned use of cash for Water Fund infrastructure projects.
FY 2021 FY 2022 FY 2022 FY 2023
Actual Budget Projected Budget
7,448,930 10,486,155 10,486,155 7,193,915
Receipts from Users 18,590,727 15,554,741 15,385,016 16,285,900
Investment Income 27,879 1,000 69,790 88,360
Grants - 3,000,000 100,000 2,800,000
Transfer In 720,139 656,826 657,964 1,669,267
19,338,745 19,212,567 16,212,770 20,843,527
Operating Expenses 13,035,831 19,105,407 17,415,876 21,197,714
Interest Expense 82,068 63,854 63,854 43,601
Principal Payments 1,031,392 1,012,640 1,012,640 801,673
14,149,291 20,181,901 18,492,370 22,042,988
5,189,454 (969,334) (2,279,600) (1,199,461)
Capital 2,152,229 1,012,640 1,012,640 801,673
2,152,229 1,012,640 1,012,640 801,673
3,037,225 (1,981,974) (3,292,240) (2,001,134)
10,486,155 8,504,181 7,193,915 5,192,781 Ending Cash and Investments
Glenview Water
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenvew Adopted 2023 Budget 89
Glenview Sanitary Sewer Fund
Revenues
The 2023 budget includes $2,884,077 in estimated revenue from customer billing. Total revenue
is estimated to be $2,980,717. The estimated revenues reflect no increase in the quarterly fixed
rate to maintain the total cost recovery of approximately 34% and a 1.75% increase in the
consumption rate.
Village Sewer Rates
Meter Size 2021 2022 2023
1” & Smaller – Fixed Rate $10.59 $10.59 $10.59
1 ½” – Fixed Rate $38.35 $38.35 $38.35
2” – Fixed Rate $80.07 $80.07 $80.07
3” – Fixed Rate $207.79 $207.79 $207.79
4” – Fixed Rate $390.76 $390.76 $390.76
6” – Fixed Rate $537.09 $537.09 $537.09
8” – Fixed Rate $656.56 $656.56 $656.56
Usage Rate (per 1,000 gal) $1.44 $1.45 $1.48
% Change in Usage Rates 2.00% 1.00% 1.75%
% of Revenues - Fixed Charge 32% 35% 34%
Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to
the fee ordinance for special circumstances.
Expenses
The 2023 budget includes $3,183,219 in budgeted expenses. The 2023 budget continues to plan
for the funding of capital projects to meet standards. Standards are calculated by considering the
useful life of infrastructure and determining how much needs to be invested each year. The 2023
budget includes a capital projects investment of $1,842,781. These infrastructure improvement
costs represent 58% of the budget. The budget also includes $89,075 in loan principal payments
and $4,845 in interest payments, which represent 3% of the total sewer budget.
The remaining 39% of the 2023 budget is used to fund day-to-day operations of the system. Day-
to-day operations include sewer cleaning, sewer grate repairs and replacements, sewer line repairs,
energy costs, facility improvements, GIS mapping, information technology, and financial support.
2022 2023
Charge/1,000 gals $1.45 $1.48
Sewer Only Charge $35.90 $35.90
Village of Glenvew Adopted 2023 Budget 90
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$20,774,921 $21,110,389 $21,110,389 $20,675,718
Budgeted Revenues
Licenses and Permits 22,229 13,000 23,500 20,000
Charges for Services 2,619,668 2,789,771 2,789,771 2,884,077
Investment Income (3,123) 100 7,060 16,120
Other Revenues 857 - - -
Transfers In 71,398 60,520 60,787 60,520
Total Revenues 2,711,030 2,863,391 2,881,118 2,980,717
Budgeted Expenditures
Operating Expenditures
Personnel 436,220 536,980 474,029 558,778
Contractual 298,075 425,980 427,028 435,225
Commodities 53,799 82,446 82,446 100,808
Other Charges 540,523 119,610 119,610 94,179
Total Operating Expenditures 1,328,616 1,165,016 1,103,113 1,188,990
Other Expenditures
Interfund Charges 154,499 179,542 179,542 151,448
Capital Projects 789,307 1,931,406 2,033,134 1,842,781
Transfer Out 103,139 - - -
Total Other Expenditures 1,046,945 2,110,948 2,212,676 1,994,229
Total Expenditures 2,375,561 3,275,964 3,315,789 3,183,219
Surplus/(Deficit)335,469 (412,573) (434,671) (202,502)
$21,110,389 $20,697,817 $20,675,718 $20,473,216
Ending Fund Balance/
Net Position
Glenview Sanitary Sewer Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Village of Glenvew Adopted 2023 Budget 91
Glenview Sanitary Fund - Cash Analysis
The cash policy for the Sanitary Sewer Fund is to maintain 90 days of cash and investments on
hand. This cash analysis differs from the fund balance statement by separating cash from the net
assets. The following cash flow displays a positive cash balance at the end of 2023.
FY 2021 FY 2022 FY 2022 FY 2023
Actual Budget Projected Budget
1,991,064 2,686,972 2,686,972 2,252,301
Receipts from Users 2,698,035 2,802,771 2,813,271 2,904,077
Investment Income 3,297 100 7,060 16,120
Transfer In - 60,520 60,787 60,520
2,701,332 2,863,391 2,881,118 2,980,717
Operating Expenses 1,663,556 1,224,948 1,163,045 1,246,518
Interest Expense 9,119 7,095 7,095 4,845
Principal Payments - 112,515 112,515 89,075
Transfer Out 103,139 - - -
1,775,814 1,344,558 1,282,655 1,340,438
925,518 1,518,833 1,598,463 1,640,279
Capital 229,610 1,931,406 2,033,134 1,842,781
229,610 1,931,406 2,033,134 1,842,781
695,908 (412,573) (434,671) (202,502)
2,686,972 2,274,399 2,252,301 2,049,799 Ending Cash and Investments
Sanitary Sewer
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenvew Adopted 2023 Budget 92
Wholesale Water Fund
Description
The Wholesale Water Fund is an enterprise fund which means the revenues, expenses, transfers and
financial results are accounted for through full accrual accounting. These funds are used to account
for the operations associated with the purchase of water from the Village of Wilmette for sale to other
water systems. The financial position of the Fund is determined by the Change in Net Assets at year-
end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets
reflect the total productive investment in the utility system.
Operating Activities
The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for $1.87/1,000 gallons. The major
cost of operations in this fund is the cost of the water Glenview purchases and the transmission costs.
The cost of water is 45% of all expenses within the fund. The 2023 budgeted revenues are $5,962,277
and budgeted expenses are $5,802,511, for a surplus of $159,766.
Customers
Revenues are derived from contracts with the water systems that purchase the water from Glenview.
Anticipated revenues in excess of expenses are used as transfers to other funds to provide resources
for Village-wide capital improvements and as a return on investment for the operations of the system.
Wholesale Water Fund - Cash Analysis
The following cash flow displays a positive cash balance at the end of 2023. This cash analysis differs
from the fund balance statement by separating cash from the net assets.
FY 2021 FY 2022 FY 2022 FY 2023
Actual Budget Projected Budget
94,185 1,947,345 1,947,345 3,272,623
Receipts from Users 6,124,785 6,007,859 5,858,509 5,944,987
Investment Income (8,530)40 16,080 17,290
Transfer In - - - -
6,116,255 6,007,899 5,874,589 5,962,277
Operating Expenses 2,730,880 3,185,614 2,987,050 3,209,425
Change in Investments - - - -
Transfer Out 1,532,215 1,562,261 1,562,261 2,593,086
4,263,095 4,747,875 4,549,311 5,802,511
1,853,160 1,260,024 1,325,278 159,766
1,853,160 1,260,024 1,325,278 159,766
1,947,345 3,207,369 3,272,623 3,432,389 Ending Cash and Investments
Wholesale Water
Cash Analysis
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Total Net Change in Cash Village of Glenvew Adopted 2023 Budget 93
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Budget Budget
$2,606,672 $4,086,809 $4,086,809 $5,412,087
Budgeted Revenues
Charges for Services 5,996,829 6,007,859 5,858,509 5,944,987
Investment Income (887) 40 16,080 17,290
Other Revenues 296 - - -
Total Revenues 5,996,238 6,007,899 5,874,589 5,962,277
Budgeted Expenditures
Operating Expenditures
Personnel 127,383 241,048 229,592 248,912
Contractual 2,754,790 2,847,886 2,700,883 2,862,316
Commodities 10,864 55,855 15,750 54,270
Other Charges 62,816 - - -
Total Operating Expenditures 2,955,853 3,144,789 2,946,225 3,165,498
Other Expenditures
Interfund Charges 28,033 40,825 40,825 43,927
Transfer Out 1,532,215 1,562,261 1,562,261 2,593,086
Total Other Expenditures 1,560,248 1,603,086 1,603,086 2,637,013
Total Expenditures 4,516,101 4,747,875 4,549,311 5,802,511
Surplus/(Deficit)1,480,137 1,260,024 1,325,278 159,766
Ending Fund Balance/
Net Position $4,086,809 $5,346,832 $5,412,087 $5,571,853
Wholesale Water Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Village of Glenvew Adopted 2023 Budget 94
Commuter Parking Fund
The Village maintains commuter parking lots and the related facilities at both train stations located
in downtown Glenview and at The Glen. The downtown station offers both Metra and Amtrak
service, while The Glen station only offers Metra service. The Village offers a daily parking option
and monthly, semi-annual, or annual permits. Parking fees and parking violation fees from these
lots are the primary Commuter Fund revenue sources. Additional revenue has been collected
sporadically in prior years through reimbursements from Metra for significant building
maintenance projects. Expenditures include costs of services to maintain the parking lots and
facilities, snow and ice control, interfund charges for future repairs and replacements, and a portion
of personnel costs. The Commuter Parking Fund has historically been designated as a Village
enterprise fund, meaning that revenues generated by fund activity were adequate to cover fund
expenditures.
Cash reserves of the Commuter Parking Fund are being depleted due to the low revenue collections
and were projected to run out during 2024. This is a result of lower ridership due to the work from
home philosophy that was mandatory for many during COVID and has remained as the pandemic
mandates disappear. Based on this analysis and the inability for the fund to remain self-sustaining,
commuter parking revenues and expenditures have been absorbed into the Corporate Fund
beginning in 2023.
Village of Glenvew Adopted 2023 Budget 95
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget*
$3,404,987 $3,125,068 $3,125,068 $0
Budgeted Revenues
Fines and Forfeits - - 21,600 -
Charges for Services 356,884 167,418 186,958 -
Investment Income 254 250 4,481 -
Other Revenues 332 - - -
Total Revenues 357,469 167,668 213,039 -
Budgeted Expenditures
Operating Expenditures
Personnel 76,877 83,520 81,641 -
Contractual 180,732 213,081 203,759 -
Commodities 39,450 53,875 57,769 -
Other Charges 92,392 - - -
Total Operating Expenditures 389,450 350,477 343,169 -
Other Expenditures
Interfund Charges 247,938 225,680 225,680 -
Total Other Expenditures 247,938 225,680 225,680 -
Total Expenditures 637,388 576,157 568,849 -
Surplus/(Deficit)(279,919) (408,489) (355,810) -
$3,125,068 $2,716,579 $2,769,258 $0
*The Commuter Parking fund was absorbed into the Corporate Fund in 2023
Net Position
Commuter Parking Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 96
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Village of Glenvew Adopted 2023 Budget 97
VILLAGE OF GLENVIEW
INTERNAL SERVICE FUNDS
Village of Glenvew Adopted 2023 Budget 98
Municipal Equipment Repair Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other governments, on
a cost recovery basis.
The Village of Glenview, Illinois, has established a Maintenance Equipment Repair Fund (MERF) to
account for the cost of labor, equipment, parts and contracted professional services. These resources are
used to maintain and repair all of the Village’s vehicles and pieces of equipment, as well as the cost of fuel
consumed by these assets. The Fleet Services staff is responsible for the development, implementation and
maintenance of a preventative maintenance schedule for all vehicles and equipment, as well as all other
repairs that are needed. Proper preventative maintenance is necessary to ensure all vehicles and equipment
meet their full useful life expectancy.
Revenues
MERF is funded through charges for services for the maintenance and repair of vehicles and equipment.
The Fleet Services Division, of the Public Works Department, bills participating departments on a quarterly
basis for services rendered. These charges include an administration fee, labor, fuel, parts, and outside
repairs. MERF also receives revenue from other agencies – the Village of Golf Police Department,
Glenview Park District, School District #34, Northern Illinois Public Safety Training Academy (NIPSTA),
and Mutual Aid Box Alarm System (MABAS) – that use its services and fuel.
Expenditures
After numerous years of fairly steady fuel costs, substantial increases were experienced during the first half
of 2022 requiring a mid-year budget amendment. The cost has since steadied, and staff continues to monitor
on a monthly basis and with each fuel purchase.
Fuel Expenditures
Year Gallons billed Avg. price/gallon Total cost
2018 134,870 $ 2.27 $ 305,974
2019 140,700 $ 2.26 $ 318,528
2020 115,600 $ 1.85 $ 213,996
2021 140,800 $ 2.28 $ 321,215
2022 147,100 $ 3.53 $ 519,663
(est.) 2023 144,000 $ 3.45 $ 496,800
Professional services constitute the next largest use of non-personnel expenses in the MERF. The Village
uses professional services for vehicle and equipment maintenance that it cannot provide in a cost-effective
manner with its own staff and equipment (e.g., body work, car washing services, work requiring specialized
diagnostic tools, etc.). The Village also utilizes professional services to provide virtually all maintenance
for light- and medium-duty vehicles, as it has two local dealerships that provide these services at
competitive rates.
Fund Balance
The Charges for Services rendered through MERF are intended to cover the operating expenses of the Fleet
Services Division. The MERF fund balance is to be managed to a cash balance approximating the
expenditures for the first four months of the following year. Operating costs are an estimate and actual
results may slightly fluctuate from the budget on an annual basis.
Village of Glenvew Adopted 2023 Budget 99
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$420,477 $576,354 $576,354 $819,127
Budgeted Revenues
Charges for Services 1,366,206 1,295,687 1,638,862 1,444,575
Investment Income 23 50 63 -
Other Revenues 118,178 108,500 228,985 132,500
Total Revenues 1,484,408 1,404,237 1,867,910 1,577,075
Budgeted Expenditures
Operating Expenditures
Personnel 454,911 442,192 445,492 443,239
Contractual 319,216 347,955 347,955 347,955
Commodities 481,290 741,625 741,625 700,725
Other Charges 617 2,500 2,500 2,500
Total Operating Expenditures 1,256,033 1,534,272 1,537,572 1,494,419
Other Expenditures
Interfund Charges 72,498 87,565 87,565 100,187
Total Other Expenditures 72,498 87,565 87,565 100,187
Total Expenditures 1,328,531 1,621,837 1,625,137 1,594,606
Surplus/(Deficit)155,877 (217,600) 242,773 (17,531)
$576,354 $358,754 $819,127 $801,596Net Position
Municipal Equipment Repair Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 100
Capital Equipment Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Capital Equipment Replacement Fund (CERF) accounts for the funds annually set aside for
the timely replacement of vehicles and equipment that meet the current business operation.
Equipment includes computers, printers, copiers, data storage devices, scanners,
telecommunications equipment, vehicles and fleet shop equipment. The Village Board established
a CERF policy in 2005 that recorded assets and contributions in accordance with GASB 34. The
Board updated the CERF policy in 2009 and again in 2011 to smooth annual contributions and to
set a revised fund balance level. During 2017, a review of the current CERF policy was performed
and it was concluded that a lower accumulated reserve of 37% was suitable to maintain an adequate
fund balance.
Revenues
Annual department Charges for Services are calculated amounts based on the accumulated reserve
needs per asset, proceeds from the Sale of Assets, and Interest Income. The accumulated reserve
needs are based on the determined life of an asset and replacement value. Charges for Services
are budgeted by department. CERF Charges for Services will be expensed in the department
operating budget and recorded as revenue in CERF. Assets begin to receive a CERF contribution
in the year subsequent to purchase. Once an asset is fully funded, no additional charges for service
will be expensed. For purposes of this policy, “fully funded” shall mean that the Accumulated
Reserve balance is equal to or greater than the asset’s replacement cost.
Expenditures
The only expenditures made within the fund are for replacement of vehicles and equipment that
have been funded through Charges for Services in previous years. The 2023 Budget includes the
replacement or purchase of IT electronic equipment and workstation components, three Police
SUVs, 4 Police squad cars, one Police van, one Fire engine, one Fire ladder truck, two Public
Works trucks, and one Public Works overhead hoist.
Fund Balance
CERF is to maintain a fund balance target of 37% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s
annual vehicle and equipment replacement needs. The accumulated reserve of 37% was
maintained for the 2023 Budget.
An increase in the amount of CERF expenditures from the 2022 projections to the 2023 has
resulted in a projected decrease in fund balance of 3.1%.
Village of Glenvew Adopted 2023 Budget 101
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$8,229,412 $7,650,684 $7,650,684 $8,556,172
Budgeted Revenues
Charges for Services 2,153,193 2,342,693 2,342,693 2,752,652
Investment Income 13,690 3,000 22,990 30,360
Other Revenues 32,918 29,500 23,365 87,000
Total Revenues 2,199,801 2,375,193 2,389,048 2,870,012
Budgeted Expenditures
Operating Expenditures
Commodities 170,888 659,840 477,506 514,014
Capital Outlay 2,607,641 4,071,063 1,006,054 5,006,331
Total Operating Expenditures 2,778,529 4,730,903 1,483,560 5,520,345
Total Expenditures 2,778,529 4,730,903 1,483,560 5,520,345
Surplus/(Deficit)(578,728) (2,355,710) 905,488 (2,650,333)
$7,650,684 $5,294,974 $8,556,172 $5,905,839
Ending Fund Balance/
Net Position
Capital Equipment Replacement Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Village of Glenvew Adopted 2023 Budget 102
Insurance and Risk Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis. The Insurance and Risk Fund accounts for the financial
activity of the Village’s employee benefits and risk management programs. These programs are
subdivisions of the Human Resources Division.
Revenues
The primary revenue of the fund is Charges for Services received from operating departments,
which funds health insurance, general liability premiums, property casualty claims, workers’
compensation premiums and claims, as well as operating costs within the fund. The long-term
model of the fund is for revenues to cover all expenditures in a given year. The SaveonSp
prescription drug program and enhanced EAP services were implemented in 2022, which reduced
the overall health insurance premium annual increase. The chart below illustrates the percentage
of employee contributions budgeted for their health insurance plan.
Non-Union an
Non-Sworn
Non-Union
and Sworn
Dispatch
Union
Fire
Union
Police
Union
PW
Union
2023 Health Insurance Employee Contributions
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
2022 Health Insurance Employee Contributions
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
2021 Health Insurance Employee Contributions
HMO Illinois 15% 15% 15% 15% 15% 15%
PPO 15% 15% 15% 15% 15% 15%
Expenditures
The primary expenditures of the fund are health insurance, property casualty claims, workers’
compensation claims and a non-cash expense for incurred but not reported claims. This non-cash
adjustment decreases or increases the liability for incurred but not reported claims based on an
annual actuary study. The 2023 budgeted adjustment is a debit to expense in the amount of
$125,190. The 2023 health insurance premiums are $6,863,026, which is 70% of the budgeted
expenditures. The 2023 premiums are budgeted to increase over the 2022 budget by 3.36%, mainly
due to premium increases.
Village of Glenvew Adopted 2023 Budget 103
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$7,330,300 $7,451,483 $7,451,483 $7,416,816
Budgeted Revenues
Charges for Services 8,150,891 8,968,042 8,793,491 9,481,464
Investment Income 451,091 2,000 71,000 44,300
Other Revenues 3,118 - - -
Total Revenues 8,605,100 8,970,042 8,864,491 9,525,764
Budgeted Expenditures
Operating Expenditures
Personnel 616,287 814,319 688,830 828,798
Contractual 7,614,785 8,310,683 7,954,994 8,693,170
Commodities - 1,750 500 500
Other Charges 2,845 15,000 4,834 7,500
Total Operating Expenditures 8,233,917 9,141,752 8,649,158 9,529,968
Other Expenditures
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 250,000 250,000 250,000 250,000
Total Expenditures 8,483,917 9,391,752 8,899,158 9,779,968
Surplus/(Deficit)121,183 (421,710) (34,667) (254,204)
$7,451,483 $7,029,773 $7,416,816 $7,162,612
Insurance and Risk Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenvew Adopted 2023 Budget 104
Facility Repair and Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Facility Repair and Replacement Fund (FRRF) was created in 2006 for the purpose of setting
aside resources for the major repairs and replacement of Village building components. The original
fund balance was the result of a one-time transfer from the Capital Equipment Replacement Fund
(CERF). In 2016, the Village Board of Trustees reviewed and approved methodology similar to
CERF to accumulate funds annually for major repairs and system replacements to Village-owned
facilities.
Revenues
For 2023, annual Charges for Services were calculated by department based on the accumulated
reserve needs per asset. The accumulated reserve needs are based on the determined life of an asset
and replacement value. FRRF Charges for Services will be expensed in the department operating
budget and recorded as revenue in FRRF. Assets begin to receive a FRRF contribution in the year
subsequent to purchase. Once an asset is fully funded, no additional charges for service will be
expensed. For the purposes of this methodology, “fully funded” shall mean that the Accumulated
Reserve balance is equal to or greater than the asset’s replacement cost.
Expenditures
Expenditures are solely for the repair or replacement of existing Village facilities. The 2023
budget appropriates $2,484,826 to be spent on capital facility improvements. This budget includes
pump replacements at the Laramie Pump Station and pump replacements and exterior masonry
repairs at the Rugen Senior Pump Station. Architectural design work will also start on planned
2024 FRRF projects including the Public Works Campus Improvements and kitchen remodels at
Fire Stations 13 and 14.
Fund Balance
FRRF is to maintain a fund balance target of 35% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s
annual building component repair and replacement needs. The 2023 Budget calculated Charges
for Services to the operating departments using the 35% of accumulated reserves as the fund
balance target.
Fund balance is projected to decrease by 4.2% from 2022 to 2023, primarily due to construction
of the planned 2023 FRRF projects.
Village of Glenvew Adopted 2023 Budget 105
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$4,189,890 $4,121,406 $4,121,406 $3,910,763
Budgeted Revenues
Charges for Services 1,520,018 1,101,445 1,101,445 1,193,810
Investment Income 7,874 4,800 26,500 20,780
Other Revenues 1,794 - - -
Transfers In - - - -
Total Revenues 1,529,686 1,106,245 1,127,945 1,214,590
Budgeted Expenditures
Operating Expenditures
Personnel 19,123 29,774 28,379 43,563
Contractual 1,558,376 1,648,939 1,307,076 2,272,297
Capital Outlay 20,671 25,000 3,133 25,000
Total Operating Expenditures 1,598,170 1,703,713 1,338,588 2,340,860
Other Expenditures
Transfer Out - - - 519,500
Total Other Expenditures - - - 519,500
Total Expenditures 1,598,170 1,703,713 1,338,588 2,860,360
Surplus/(Deficit)(68,484) (597,468) (210,643) (1,645,770)
$4,121,406 $3,523,938 $3,910,763 $2,264,993Net Position
Facility Repair and Replacement Fund Summary
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 106
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Village of Glenvew Adopted 2023 Budget 107
VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
Village of Glenvew Adopted 2023 Budget 108
Overview of Trust and Agency Funds
Trust and Agency funds are used to report assets held in a trustee or agency capacity for others
and which therefore cannot be used to support the government’s own programs. There are three
types of trust and agency funds that the Village of Glenview utilizes.
Pension Trust Funds – used to report resources that are required to be held in trust for the
members and beneficiaries of defined contribution plans, other post employment benefit
plans, or other employee benefit plans
o Police Pension Fund
o Firefighters’ Pension Fund
Escrow Funds – deposits held by the government as surety that contractors complete work
they have committed to
o Escrow Deposit Fund
Agency Funds – used to report resources held by the reporting government in a purely
custodial capacity (assets equal liabilities). Agency funds typically involve only the
receipt, temporary investment, and remittance of fiduciary resources to individuals, private
organizations, or other governments
o Special Service Area Bond Fund
o Joint Emergency Telephone Systems Board Fund
Village of Glenvew Adopted 2023 Budget 109
Police Pension Fund
The Village’s sworn police employees participate in the Police Pension Employee’s Retirement
System (PPERS). PPERS functions for the benefit of these employees and is governed by a five-
member pension board consisting of two members appointed by the Village’s President, one
elected pension beneficiary and two elected police employees. The Village and PPERS
participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of
Illinois is authorized to establish benefit levels and the Village is authorized to approve the
actuarial assumptions used in the determination of contribution levels. Although it possesses many
of the characteristics of a legally separate government, the PPERS is reported as if it were part of
the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$93,209,673 $102,463,434 $102,463,434 $83,270,078
Budgeted Revenues
Investment Income 10,486,148 6,150,000 (17,371,170) 8,230,000
Other Revenues 1,418,993 901,380 786,610 810,000
Contributions & Transfers 3,727,912 3,852,850 3,852,850 3,970,000
Total Revenues 15,633,052 10,904,230 (12,731,710) 13,010,000
Budgeted Expenditures
Operating Expenditures
Personnel 6,172,268 6,076,655 6,277,148 7,205,700
Contractual 207,022 207,266 184,498 190,100
Total Operating Expenditures 6,379,290 6,283,921 6,461,646 7,395,800
Total Expenditures 6,379,290 6,283,921 6,461,646 7,395,800
Surplus/(Deficit)9,253,761 4,620,309 (19,193,356) 5,614,200
$102,463,434 $107,083,743 $83,270,078 $88,884,278Net Position
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 110
Firefighters’ Pension Fund
The Village’s firefighters participate in the Firefighters’ Pension. The pension provides retirement
benefits to firefighters and is governed by a five-member pension board consisting of the two
Village President appointees, two elected fire employees, and one elected pension beneficiary.
The Village and the participants are obligated to fund all pension costs based upon actuarial
valuations. The State of Illinois is authorized to establish benefit levels and the Village is
authorized to approve the actuarial assumptions used in the determination of contribution levels.
Although it possesses many of the characteristics of a legally separate government, the
Firefighters’ Pension Fund is reported as if it were part of the Village for budgetary purposes
because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$106,424,788 $117,570,207 $117,570,207 $83,236,856
Budgeted Revenues
Investment Income 12,707,395 6,800,000 (32,783,151) 8,230,000
Other Revenues 858,274 803,205 1,225,742 1,260,000
Contributions & Transfers 5,741,479 5,814,665 5,814,665 5,656,805
Total Revenues 19,307,148 13,417,870 (25,742,744) 15,146,805
Budgeted Expenditures
Operating Expenditures
Personnel 7,868,165 7,922,907 8,405,945 8,692,000
Contractual 293,564 332,514 184,662 198,300
Total Operating Expenditures 8,161,729 8,255,421 8,590,607 8,890,300
Total Expenditures 8,161,729 8,255,421 8,590,607 8,890,300
Surplus/(Deficit)11,145,419 5,162,449 (34,333,351) 6,256,505
$117,570,207 $122,732,656 $83,236,856 $89,493,361Net Position
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 111
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from contractors.
The deposits are invested by the Village and the income derived is transferred to the Corporate
Fund after deposits are either used or returned. Excess fund balances are transferred to the Capital
Improvements Fund at the direction of the Village Board of Trustees when there are sufficient
funds to provide resources for projects in other funds as needed.
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$96,062 $97,156 $97,156 $107,416
Budgeted Revenues
Investment Income 517 120 10,260 5,360
Other Revenues 577 - - -
Total Revenues 1,094 120 10,260 5,360
Budgeted Expenditures
Other Expenditures
Transfer Out - - - -
Total Other Expenditures - - - -
Total Expenditures - - - -
Surplus/(Deficit)1,094 120 10,260 5,360
$97,156 $97,276 $107,416 $112,776Net Position
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 112
Special Service Area Bond Fund
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of taxes on the real property within the special service area. The Village is in no way
liable for repayment, but is only acting as the agent for the property owners in levying and
collecting the assessments and forwarding the collections to the bondholders. The Village prepares
a budget to reflect the amounts of assessments that need to be collected and amount of principal,
interest and service fees required to retire the debt for non-operating planning purposes only.
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
($130,305) ($112,847) ($112,847) ($98,666)
Budgeted Revenues
Taxes 356,291 336,332 338,209 347,758
Investment Income 969 960 903 900
Total Revenues 357,259 337,292 339,112 348,658
Budgeted Expenditures
Operating Expenditures
Other Charges 228,966 190,445 190,445 186,652
Total Operating Expenditures 228,966 190,445 190,445 186,652
Other Expenditures
Transfer Out 110,836 133,081 134,486 147,664
Total Other Expenditures 110,836 133,081 134,486 147,664
Total Expenditures 339,801 323,526 324,931 334,316
Surplus/(Deficit)17,458 13,766 14,181 14,342
($112,847) ($99,081) ($98,666) ($84,324)Net Position
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 113
Joint Emergency Telephone Systems Board Fund
The Joint Emergency Telephone Systems Board (JETSB) fund was established in 2017 to comply
with the 9-1-1 Consolidation Legislation (P.A. 99-0006). Major points of the legislation included
the requirement for any 9-1-1 center serving less than a population of 25,000 consolidate by July
1, 2017, the creation a uniform statewide 9-1-1 surcharge and centralized collection and
distribution of 9-1-1 surcharges under the Illinois State Police (ISP), and the requirement that any
emergency telephone systems board (ETSB) without a public safety answering point (PSAP) in its
jurisdiction be consolidated through an intergovernmental agreement with an existing ETSB to
create a joint ETSB. The JETSB Board is comprised of one member per municipality.
The JETSB fund is used to account for 9-1-1 surcharge fees received monthly from the ISP for
each member municipality. Municipalities submit 9-1-1 eligible expenditures (per the legislation)
to the JETSB Board to request disbursement of its respective surcharge revenues. The funds
received and disbursed from this fund are revenues and expenditures of the member agencies and
are not included in the Village’s budget.
Village of Glenvew Adopted 2023 Budget 114
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Village of Glenvew Adopted 2023 Budget 115
VILLAGE OF GLENVIEW
CAPITAL PROJECT FUNDS
Village of Glenvew Adopted 2023 Budget 116
Capital Project Funds
These funds account for the expenditures related to capital improvement projects for governmental
funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for
their respective projects. Expenditures for capital projects of Enterprise Funds are shown within
that section. A list of capital projects is included within the Capital Spending Section of this
document.
For the Capital Projects Fund, a series of public meetings and presentations to the Board of
Trustees occur with this portion of the budget. The Capital Improvement Program (CIP) is
developed separately from the operating budget. However, while separate, this budget is not
independent, as it relies on revenues from the operating funds for its capital sources. Accordingly,
operational needs of the departments come first in determining use of expendable resources. Other
sources of revenue for this fund include governmental activity long-term debt proceeds and
developer deposits. These are the primary reasons why the fund ends a given year with a fund
balance, as these proceeds are not always spent in the year received.
Capital Projects Fund: This fund is supported primarily by a Transfer In from the Corporate
Fund. The Capital Projects Fund has $19,020,434 in expenditures for 2023 projects. These
projects are primarily road reconstruction and related underground infrastructure improvements,
road resurfacing and storm water projects.
Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital
Projects Fund, which was closed in 2021. This led to zero expenditures budgeted for 2023.
Permanent Fund: The Village Permanent Fund is used to accumulate proceeds from the sale of
land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for
village-wide improvements outside of the TIF district. The fund also is allowed to provide short-
term liquidity for TIF district expenses. Twenty percent of all land sales in the TIF district are
dedicated revenue to the Village Permanent Fund. The revenue for this fund includes investment
income.
Motor Fuel Tax Fund: The Motor Fuel Tax (MFT) Fund includes both Illinois Motor Fuel taxes
and local Motor Fuel taxes. The state motor fuel tax is based on the consumption of motor fuel. In
2019, the State of Illinois doubled the motor fuel tax from 19.0 cents per gallon to 38.0 cents per
gallon. The diesel motor fuel tax also increased by an additional 5.0 cents to a new rate of 45.5 cents
per gallon. The State of Illinois distributes 54.4% of the monies to local taxing districts based on a
statutory formula. The Local Motor Fuel Tax (LMFT) was initially approved by the Village Board
in 2010 at a rate of $0.02 per gallon. During the 2017 budget process, the Village Board approved an
additional $0.02 per gallon, making the LMFT rate $0.04 per gallon beginning January 1, 2017. The
MFT and LMFT are expected to generate approximately $2,104,056 and $801,373, respectively for
the resurfacing of Village roadways in 2023. A list of roadways that will be resurfaced is included
within the Capital Improvement Program (CIP) Section of this document.
Expenditures of Illinois MFT funds require the supervision and approval of the Illinois Department
of Transportation (IDOT). The corporate authorities of the municipality must adopt an ordinance or
resolution appropriating the MFT funds and stating how the funds will be used. In 2022 the Village
appropriated $1,990,000 of prior year Motor Fuel Tax fund balances for 2022 projects. Annually, the
Village Board is presented with a resolution appropriating MFT funds based on anticipated revenues
and expenditures.
Village of Glenvew Adopted 2023 Budget 117
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$4,863,266 $4,844,190 $4,844,190 $1,419,418
Budgeted Revenues
Intergovernmental 209,243 4,034,629 1,618,266 5,544,846
Investment Income 2,568 2,500 48,200 61,060
Other Revenues 40,357 - - -
SSA Contribution - 733,996 - -
Transfers In 7,090,215 9,832,996 9,723,129 9,395,863
Total Revenues 7,342,383 14,604,121 11,389,595 15,001,769
Budgeted Expenditures
Operating Expenditures
Other Charges 24,371 24,371 24,371 24,371
Capital Outlay - - 283,350 -
Total Operating Expenditures 24,371 24,371 307,721 24,371
Other Expenditures
Capital Projects 7,337,088 23,131,273 14,506,646 19,020,434
Total Other Expenditures 7,337,088 23,131,273 14,506,646 19,020,434
Total Expenditures 7,361,459 23,155,644 14,814,367 19,044,805
Surplus/(Deficit)(19,076) (8,551,523) (3,424,772) (4,043,036)
$4,844,190 ($3,707,333) $1,419,418 ($2,623,618)
*
Capital Projects Fund Summary
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance*
The 2023 ending fund balance is projected to be -$2.6 million, which is a decrease greater than 10%
from the 2022 projected actual. This is planned for as the Village has been awarded a future grant in
the amount of $2.9 million.
Village of Glenvew Adopted 2023 Budget 118
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$104,033 $0 $0 $0
Budgeted Revenues
Investment Income 257 - - -
Total Revenues 257 - - -
Budgeted Expenditures
Other Expenditures
Transfer Out 104,290 - - -
Total Other Expenditures 104,290 - - -
Total Expenditures 104,290 - - -
Surplus/(Deficit)(104,033) - - -
$0 $0 $0 $0
Glen Capital Projects Fund Summary
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance
Village of Glenvew Adopted 2023 Budget 119
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$29,787,340 $29,719,178 $29,719,178 $29,641,192
Budgeted Revenues
Charges for Services - 156,000.00 156,000.00 130,000.00
Investment Income (12,178) 9,334 166,044 236,047
Other Revenues 4,039 1,535,518 - 1,535,518
Total Revenues (8,139) 1,700,852 322,044 1,901,565
Budgeted Expenditures
Operating Expenditures
Contractual 60,023 174,773 116,680 111,421
Total Operating Expenditures 60,023 174,773 116,680 111,421
Other Expenditures
Transfer Out - 1,420,000 283,350 1,160,000
Total Other Expenditures - 1,420,000 283,350 1,160,000
Total Expenditures 60,023 1,594,773 400,030 1,271,421
Surplus/(Deficit)(68,162) 106,080 (77,986) 630,144
$29,719,178 $29,825,258 $29,641,192 $30,271,336
Permanent Fund Summary
Fiscal Year 2022
Beginning Fund Balance
Ending Fund Balance
Village of Glenvew Adopted 2023 Budget 120
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$809,250 $2,249,035 $2,249,035 $2,237,760
Budgeted Revenues
Intergovernmental 3,736,106 2,907,891 2,862,129 2,935,429
Investment Income 2,388 3,400 19,400 25,600
Other Revenues 799 ---
Total Revenues 3,739,293 2,911,291 2,881,529 2,961,029
Budgeted Expenditures
Other Expenditures
Capital Projects 2,299,508 2,907,891 2,892,804 3,962,211
Total Other Expenditures 2,299,508 2,907,891 2,892,804 3,962,211
Total Expenditures 2,299,508 2,907,891 2,892,804 3,962,211
Surplus/(Deficit)1,439,785 3,400 (11,275) (1,001,182)
$2,249,035 $2,252,435 $2,237,760 $1,236,578
Motor Fuel Tax Fund Summary
Beginning Fund Balance
Ending Fund Balance
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 121
VILLAGE OF GLENVIEW
DEBT FUND
Village of Glenvew Adopted 2023 Budget 122
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on bonded debt paid
from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and
paid directly from the respective fund. A discussion of debt activity is included in the Capital
Spending and Debt Management section of this document.
There are two outstanding Corporate Purpose Bonds Fund debt issuances, General Obligation
Refunding Bond Series 2012B and General Obligation Purpose Bond Series 2013A, which was
issued for the purpose of financing the Municipal Building expansion, including the Village Hall
relocation. The 2013A bonds are abated every year as there are budgeted funds available in the
Corporate Fund for the debt service payment.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A
debt. The 2012B debt amount is funded from property taxes and the 2013A debt amount is funded
from Corporate Fund revenues. The Corporate Purpose Bonds Fund then records the debt service
payments. The total 2023 budgeted expenditures are $2,237,807.
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
$555,417 $570,965 $570,965 $569,845
Budgeted Revenues
Investment Income 674 710 820 660
Transfers In 2,222,049 2,218,332 2,218,332 2,235,732
Total Revenues 2,222,723 2,219,042 2,219,152 2,236,392
Budgeted Expenditures
Operating Expenditures
Contractual 440 440 440 575
Other Charges 2,214,533 2,219,832 2,219,832 2,237,232
Total Operating Expenditures 2,214,973 2,220,272 2,220,272 2,237,807
Other Expenditures
Transfer Out (7,797) - - -
Total Other Expenditures (7,797) - - -
Total Expenditures 2,207,175 2,220,272 2,220,272 2,237,807
Surplus/(Deficit)15,548 (1,230) (1,120) (1,415)
$570,965 $569,735 $569,845 $568,430
Beginning Fund Balance
Ending Fund Balance
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 123
VILLAGE OF GLENVIEW
BUDGETS BY DEPARTMENT
Village of Glenvew Adopted 2023 Budget 124
Department Summary
The Village of Glenview’s 2023 Budget represents a compilation of all departments working
together to present a structurally balanced budget. The Village has five departments and a budget
spanning 23 funds. The Village has a fiduciary responsibility to be prudent in the expenditure of
public funds. In order to ensure that public funds are being spent efficiently and effectively and
to maintain the fund balance benchmarks set by Village policy, the goal is to present proposed
budgets that reflect controlled expenditures at the lowest level possible while still providing the
targeted level of service.
The structural balance of the budget is achieved through long-range financial planning in a
multitude of areas. The first is financial planning as it relates to sustainability. For each budget
year, a plan is incorporated which provides a three-year outlook and ensures that ongoing revenues
support ongoing expenditures and one-time revenues support one-time expenditures.
Second, each year the Village Manager, Department Heads and other department representatives
meet with the Village Board to develop Village-wide Administrative Goals that are both financial
and strategic in nature and are incorporated into each Department’s annual budget.
Third, every year, the Village of Glenview updates their 5-year Capital Improvement Plan, or CIP.
The plan prioritizes investments that will be made to the Village’s core infrastructure including
roadways, potable water mains, sanitary and storm sewers, along with other components. Projects
are evaluated based on feasibility, priority, available funding, and resident input. The 5-year plan
represents a significant undertaking and serves as a catalyst for maintaining a high quality of life,
supporting the local economy and fostering economic growth. The first year of the plan is
incorporated into the annual budget and the remaining four years are used for planning purposes
and community outreach. Projects may change from year to year depending on needs and funding
opportunities.
Fourth, the Village of Glenview has established a Capital Equipment Replacement Fund (CERF)
to encourage departments to reserve funds each year for the eventual replacement of existing
equipment and to avoid significant fluctuations in the operating budget from one year to the
next. Each department annually contributes to the reserve fund in order to have sufficient funds
on hand to replace the item at the end of its useful life. The plan is reviewed every year to evaluate
replacement costs and useful lives of existing assets and to identify possible future capital
equipment needs.
Fifth, the Village of Glenview has created a Facility Repair and Replacement Fund (FRRF) for the
purpose of setting aside resources for the major repairs and replacement of the various Village
buildings. The funding sources, other than charges for services, include investment income and
transfers from the enterprise funds for projects that improve the Public Works facilities and
Charges for Services.
The following three pages provide a synopsis of the relationship between departments and funds,
Village-wide budget by category of expenditure, funding source of expenditures, expenditures
broken out by department and number of full and part time positions by department. The
individual department budgets present the detailed expenditure plan for the current year compared
with expenditures from the previous two years.
Village of Glenvew Adopted 2023 Budget 125
Funds
General √√√√√
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√
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√√
√√√
√√√
√√
√√
√
√
√
√√
√
√
√
√
√
√
√
√
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Debt √
*Major Fund
Capital
Projects Management ServicesPublic WorksPoliceForeign Fire FundSpecial
Revenue FireCommunity DevelopmentDepartmentsCorporate Fund*
Police Special Fund
Corporate Purpose Bonds Fund
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit Fund
Special Service Area Bond Fund
Joint Emergency Telephone Systems Board Fund
Capital Projects Fund
Glen Capital Projects Fund
Permanent Fund*
Motor Fuel Tax Fund
Enterprise
Internal
Service
Trust &
Agency
Department/Fund Relationship
Commuter Parking Fund
Municipal Equipment Repair Fund
Capital Equipment Replacement Fund
Insurance and Risk Fund
Facility Repair and Replacement Fund
Special Tax Allocation Fund (TIF)*
Waukegan/Golf TIF Fund
Glenview Water Fund*
Glenview Sanitary Sewer Fund*
Wholesale Water Fund
The following matrix shows the relationship between each Village Department and its associated
funds (excluding the Library).
Village of Glenvew Adopted 2023 Budget 126
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 55,369,140 55,482,013 55,714,396 60,855,469
Contractual 56,324,655 46,874,659 44,611,473 41,250,442
Commodities 3,500,633 4,656,059 4,629,860 5,390,305
Other Charges 23,343,197 17,636,007 17,408,055 14,157,045
Capital Outlay 2,765,472 4,872,063 1,835,797 5,645,900
Total Operating Expenditures 141,303,098 129,520,800 124,199,581 127,299,161
Other Expenditures
Interfund Charges 6,681,444 6,636,878 6,919,544 7,532,468
Capital Projects 12,679,338 43,408,309 31,395,222 36,918,846
Depreciation 2,147,633 - - -
Transfer Out 10,814,732 13,343,674 12,213,040 13,936,382
Total Other Expenditures 32,323,147 63,388,861 50,527,806 58,387,696
Total Expenditures 173,626,244 192,909,660 174,727,387 185,686,857
Funding Sources
Corporate Fund 76,921,534 84,772,480 84,070,303 87,954,152
Police Special Fund 7,788 10,000 829 5,650
Foreign Fire Fund 117,247 138,710 138,410 141,010
Waukegan/Golf TIF Fund 913,510 3,766,299 3,766,169 1,186,229
Special Tax Allocation Fund 33,032,426 12,237,983 9,761,618 1,677,486
Glenview Water Fund 14,002,265 21,194,541 19,505,010 22,844,661
Glenview Sanitary Fund 2,375,561 3,275,964 3,315,789 3,183,219
Wholesale Water Fund 4,516,101 4,747,875 4,549,311 5,802,511
Commuter Parking Fund 637,388 576,157 568,849 -
Municipal Equipment Replacement Fund 1,328,531 1,621,837 1,625,137 1,594,606
Capital Equipment Replacement Fund 2,778,529 4,730,903 1,483,560 5,520,345
Insurance and Risk Fund 8,483,917 9,391,752 8,899,158 9,779,968
Facility Repair and Replacement Fund 1,598,170 1,703,713 1,338,588 2,860,360
Police Pension Fund 6,379,290 6,283,921 6,461,646 7,395,800
Firefighters' Pension Fund 8,161,729 8,255,421 8,590,607 8,890,300
Special Service Area Bond Fund 339,801 323,526 324,931 334,316
Capital Projects Fund 7,361,459 23,155,644 14,814,367 19,044,805
Glen Capital Projects Fund 104,290 - - -
Village Permanent Fund 60,023 1,594,773 400,030 1,271,421
Motor Fuel Tax Fund 2,299,508 2,907,891 2,892,804 3,962,211
Corporate Purpose Bonds Fund 2,207,175 2,220,272 2,220,272 2,237,807
Total Funds Sources 173,626,244 192,909,660 174,727,387 185,686,857
Department Summary
All Funds and Departments
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 127
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
Expenditures By Department
Management Services 77,121,378 69,206,909 60,306,883 55,574,970
Public Works 26,131,019 27,781,652 27,393,258 31,140,695
Police 21,740,480 22,325,863 22,388,814 25,687,642
Fire 29,011,870 29,142,775 30,109,162 30,613,517
Community Development 19,621,498 44,452,461 34,529,270 42,670,033
Total Expenditures 173,626,244 192,909,660 174,727,387 185,686,857
Full Time Positions by Department
Management Services 66.85 71.37 66.77 72.77
Public Works 39.10 34.62 35.97 35.97
Police 75.00 75.00 75.00 83.00
Fire 85.00 85.00 85.00 85.00
Community Development 13.05 14.01 13.26 15.26
Total Full Time Positions*279.00 280.00 276.00 292.00
Part Time Positions by Department
Management Services 6.87 5.99 4.70 4.95
Public Works 0.75 6.25 6.25 6.25
Community Development 2.25 3.00 3.23 3.23
Total Part Time Positions 9.87 15.24 14.18 14.43
Total Full Time Equivalents 288.87 295.24 290.18 306.43
* The 2023 budget has 16 more full-time positions than the 2022 projected actual and 12 more than the 2022
budget. Four positions budgeted for in 2022 are vacant, and 12 positions budgeted for in 2023 are new. These
new positions include Director of Public Works (previously contractual), HR Manager, Executive Assistant,
Customer Service Representative, and eight positions for public safety initiatives.
Fiscal Year 2022
Department Summary Continued
Village of Glenvew Adopted 2023 Budget 128
Management Services Board of Trustees
Board of Trustees
Special
Appropriations
General
Government
General
Government
Tax Increment
Financing
Corporate
Purpose Bonds
Permanent Fund
Escrow Deposit
Fund
Administration
Communications
Human
Resources
Administration
Employee
Benefits
Risk
Management Legal Services
Joint Dispatch Information
Technology
Finance Capital
Replacement
Resolution
Center
Records
Village of Glenvew Adopted 2023 Budget 129
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 10,547,136 10,821,990 10,369,421 11,194,824
Contractual 39,055,725 27,712,138 25,654,328 20,234,648
Commodities 308,371 893,958 679,730 919,782
Other Charges 13,389,671 6,141,597 5,976,954 3,586,832
Capital Outlay 2,607,641 4,099,063 1,034,054 5,016,331
Total Operating Expenditures 65,908,544 49,668,746 43,714,488 40,952,417
Other Expenditures
Interfund Charges 2,248,581 2,279,335 2,279,335 2,574,508
Capital Projects - 5,610,496 3,796,767 1,371,913
Transfer Out 8,964,252 11,648,332 10,516,293 10,676,132
Total Other Expenditures 11,212,833 19,538,163 16,592,395 14,622,553
Total Expenditures 77,121,378 69,206,909 60,306,883 55,574,970
Funding Sources
Corporate Fund 29,799,296 34,899,364 33,219,876 33,232,087
Special Tax Allocation Fund 31,944,945 11,635,483 9,347,157 1,456,917
Glenview Water Fund 623,356 604,175 610,014 609,392
Glenview Sanitary Fund 136,301 139,645 141,696 141,704
Wholesale Water Fund 57,261 93,469 92,532 95,537
Commuter Parking Fund 97,941 101,000 98,041 -
Capital Equipment Replacement Fund 2,778,529 4,730,903 1,483,560 5,520,345
Insurance and Risk Fund 8,483,917 9,391,752 8,899,158 9,779,968
Facility Repair and Replacement Fund 19,123 29,774 28,379 43,563
Village Permanent Fund 60,023 1,594,773 400,030 1,271,421
Debt Service Fund 2,207,175 2,220,272 2,220,272 2,237,807
Waukegan/Golf TIF Fund 913,510 3,766,299 3,766,169 1,186,229
Total Funds Sources 77,121,378 69,206,909 60,306,883 55,574,970
Personnel Budget by Division
Full Time Positions
Administration 5.93 6.60 6.00 6.00
Communications 3.00 4.00 3.00 4.00
Human Resources Administration 1.70 1.55 2.25 2.25
Risk Management 1.35 1.35 1.65 1.65
Joint Dispatch 45.00 48.00 44.00 48.00
Finance 0.48 0.48 0.48 0.48
Resolution Center 5.20 5.20 5.25 5.25
Records 4.20 4.20 4.15 5.15
Total Full Time 66.85 71.37 66.77 72.77
Part Time Positions
Administration 1.00 1.00 1.00 1.00
Communications 0.75 - - -
Joint Dispatch 2.85 2.85 2.60 2.85
Resolution Center 0.97 0.97 0.44 0.44
Records 1.30 1.17 0.66 0.66
Total Part Time 6.87 5.99 4.70 4.95
Total Full Time Equivalents 73.72 77.36 71.47 77.72
Management Services Department Summary
Board of Trustees, Special Appropriations, General Government, Tax Increment
Financing, Permanent Fund, Corporate Purpose Bonds Fund, Escrow Deposits,
Administration, Communications, Human Resources, Employee Benefits, Risk
Management, Legal, Joint Dispatch, Information Technology, Finance, Capital
Replacement, Resolution Center and Records
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 130
Board of Trustees
The Village of Glenview operates a council-manager form of municipal government that includes
a Board of Trustees (Village President and six Trustees all of which are elected at large) that acts
as the corporate authority, and a Village Manager who acts as the Chief Administrative Officer
and is appointed by the Village President with the concurrence of the Village Board. The President
functions as the Chief Elected Officer of the Village; presides over all meetings of the Board of
Trustees; supervises the conduct of the officers of the Village (except Trustees); and appoints
members of the various Boards and Commissions with the advice and consent of the Board of
Trustees. Regular meetings of the Board of Trustees are normally held on the 1st and 3rd Tuesday
of the month.
The Board of Trustees is responsible for ensuring the Village, as an organization, has effective and
responsive leadership to meet community and organizational needs. The Board also establishes
local laws and policies to provide for efficient operations of the municipal government.
Accomplishments, initiatives, goals and performance measures are addressed on behalf of the
President and Board of Trustees through the Village Manager. The Board of Trustee expenses
have been incorporated into the Management Services Department’s budget and are no longer
reflected as a standalone budget.
Village of Glenvew Adopted 2023 Budget 131
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 24 - - -
Contractual 262 - - -
Total Operating Expenditures 286 - - -
Total Expenditures 286 - - -
Funding Sources
Corporate Fund 286 - - -
Total Funds Sources 286 - - -
*Board of Trustees expenditures are included in the Management Services Department's budget beginning in 2020
Board of Trustees
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 132
Special Appropriations
The Village Board of Trustees has historically allocated funds for certain social services as part of
the annual budget cycle. Agencies requesting funding in the 2023 budget were required to
complete a comprehensive request for funding application. The applications were evaluated and
scored by a staff committee and recommendations for funding were presented to the Board for
consideration. In 2023, the Village Board approved funding for four agencies across three service
categories as seen below:
Agency Service Category 2023 Funding
Youth Services of
Glenview Northbrook
Youth Mental Health
Services/Programming
$165,540 plus continuation of
landscaping services and
reintroduction of snowplow services
North Shore Senior Center Senior Assistance $167,235
The Josselyn Center Family Mental Health
Services/Programming $58,991
Family Service Center Family Mental Health
Services/Programming $35,450
Non-profit funding also includes funding for Police, Fire, and Public Works overtime required for
special events such as the Chamber of Commerce Holiday Parade, Annual Summer Fest, the 4th of
July Parade and Twilight Show, and Blocktoberfest as well as various supplies needed for these
events.
Expenditure Analysis
Appropriations for social service agencies increased from $425,735 in 2022 to $427,216
in 2023.
Personnel expenditures include funding for Police, Fire and Public Works overtime to
provide assistance at special events, including the 4th of July festivities, the Summer Fest,
and Blocktoberfest.
Village of Glenvew Adopted 2023 Budget 133
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 20,757 99,557 92,120 101,804
Contractual 398,206 437,609 442,155 444,129
Commodities 3,245 800 - 1,700
Total Operating Expenditures 422,209 537,966 534,275 547,633
Total Expenditures 422,209 537,966 534,275 547,633
Funding Sources
Corporate Fund 422,209 537,966 534,275 547,633
Total Funds Sources 422,209 537,966 534,275 547,633
Special Appropriations
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 134
General Government
The purpose of General Government is to account for expenses that do not formally fall under a
traditional operating department. These expenses include general personnel programs, economic
incentives, budget contingency, and interfund transfers. The department also accounts for
commodities used by staff located in Village Hall, such as office supplies and postage.
Expenditure Analysis (Corporate Fund Only)
The 2023 budget for Transfers Out includes the Capital Projects fund transfer of
$7,030,400 and transfers for debt service payments of $2,235,732.
Contractual expenditures include funding for economic development agreements and other
professional services
Village of Glenvew Adopted 2023 Budget 135
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel* - (60,000) (60,000) (60,000)
Contractual 3,725,724 6,692,434 5,544,562 4,370,456
Commodities 11,122 41,395 35,918 7,200
Other Charges 16,735 405,000 313,500 405,000
Total Operating Expenditures 3,753,582 7,078,829 5,833,980 4,722,656
Other Expenditures
Interfund Charges 285,435 214,651 214,651 69,577
Transfer Out 8,722,049 9,978,332 9,982,943 9,266,132
Total Other Expenditures 9,007,484 10,192,983 10,197,594 9,335,709
Total Expenditures 12,761,066 17,271,812 16,031,574 14,058,365
Funding Sources
Corporate Fund 12,761,066 17,271,812 16,031,574 14,058,365
Total Funds Sources 12,761,066 17,271,812 16,031,574 14,058,365
* The FY 2022 and 2023 amounts are negative because an overall fund adjustment is budgeted
in General Gov't to account for a year-end interfund tranfer for workers compensation salaries.
General Government - Corporate Fund
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 136
Tax Increment Financing
There are two Tax Increment Financing (TIF) Districts in the Village of Glenview - The Glen TIF
and the Waukegan/Golf TIF. The Glen TIF closed on December 31, 2021. The Village of Glenview
established The Glen TIF via ordinance in 1998 following the closure of the Glenview Naval Air
Station. The 1,360-acre TIF boundary includes an area roughly bound by Willow Road, Lehigh
Avenue, Shermer Road and East Lake Avenue. The Glen TIF produced substantial infrastructure
improvements such as roadways and storm water detention facilities, and numerous public
developments, including Gallery Park, Air Station Prairie, Attea Middle School, the Park Center,
The Glen of North Glenview Metra Station, Fire Station 14 and the Northeastern Illinois Public
Safety Training Academy. Closing the TIF in 2021 afforded the local tax jurisdictions the
opportunity to request Cook County to redirect the paid property taxes that were distributed to the
TIF to their individual jurisdictions. The Waukegan/Golf TIF was established in 2013 to fund
infrastructure improvements required for redevelopment of the former Avon site located at the
northeast corner of Waukegan and Golf roads. The first Waukegan/Golf TIF property tax
collection year was 2016, and the projected Waukegan/Golf TIF sunset date is anticipated to be
December 31, 2023.
The Glen TIF
The Special Tax Allocation Fund revenues and expenditures previously accounted for in this fund
were evaluated and were either eliminated or absorbed by the Village of Glenview Corporate Fund
in 2022. The closure ordinance included the establishment of The Glen TIF Cash Reserve Account
to fund specific development projects and Glen TIF related capital projects approved by the Board
prior to closure, paying property tax refunds ordered by Cook County post-closure for the tax years
that The Glen TIF was open, and administrative costs incurred by the Village for professional,
legal, and other services related to the administration of this fund and The Glen TIF Cash Reserve
Account. Projects that started in 2022 with final completion in 2023 are included in the 2023
budget.
Waukegan/Golf TIF
As part of the redevelopment plan approved with this TIF, the Village Board agreed to provide a
$3,500,000 incentive to the development to construct off-site infrastructure improvements on
Waukegan Road and at the intersection of Waukegan/Golf that were needed to address current and
projected traffic. The main expenses in Contractual are per capita tuition charges paid to School
Districts 34 and 219 and debt service in Other Charges.
Village of Glenvew Adopted 2023 Budget 137
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 22,601,907 6,489,443 5,992,798 534,460
Other Charges 9,890,836 3,285,030 3,285,030 704,550
Total Operating Expenditures 32,492,743 9,774,473 9,277,828 1,239,010
Other Expenditures
Interfund Charges 6,192 - - -
Capital Projects - 5,610,496 3,796,767 1,371,913
Total Other Expenditures 6,192 5,610,496 3,796,767 1,371,913
Total Expenditures 32,498,936 15,384,969 13,074,595 2,610,923
Funding Sources
Special Tax Allocation Fund 31,602,182 11,635,483 9,325,109 1,441,917
Waukegan/Golf TIF Fund 896,754 3,749,486 3,749,486 1,169,006
Total Funds Sources 32,498,936 15,384,969 13,074,595 2,610,923
Tax Increment Financing
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 138
Permanent Fund
Pursuant to the September 3, 1996, Business/Operational Plan prepared by Deloitte & Touche for
the Glenview Naval Air Station redevelopment project (now known as “The Glen”), the Village
of Glenview established a Permanent Fund to receive a Master Developer fee totaling
approximately $40 million defined as 20% of the gross proceeds of land sold within the project,
excluding the approximate 44-acre Navy Disposition Parcel that was purchased in 2006 and resold
in 2014. A formal policy regarding use of the fund’s assets was established by Resolution No. 05-
16 on March 15, 2005 and updated on April 16, 2013. The general goal of the fund was to provide
resources for Village-wide capital expenditures and economic development initiatives outside of
The Glen. The fund is also allowed to provide short-term liquidity for TIF District expenses.
For 2023, the projected $1,271,421 expense is related to the closing costs for the sale of the former
Bess Hardware site (a property the Village purchased in 2017), a feasibility study and preliminary
design for Interstate 294 tollway access, and downtown parking improvements.
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 60,023 174,773 116,680 111,421
Total Operating Expenditures 60,023 174,773 116,680 111,421
Other Expenditures
Transfer Out - 1,420,000 283,350 1,160,000
Total Other Expenditures - 1,420,000 283,350 1,160,000
Total Expenditures 60,023 1,594,773 400,030 1,271,421
Funding Sources
Village Permanent Fund 60,023 1,594,773 400,030 1,271,421
Total Funds Sources 60,023 1,594,773 400,030 1,271,421
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 139
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on debt and the
associated fees paid from governmental fund resources. Long-term debt of enterprise and TIF
funds are recorded and paid directly from the respective fund.
Currently, there are two outstanding Corporate Purpose Bonds Fund debt issuances, General
Obligation Refunding Bond Series 2012B and General Obligation Bond Series 2013A. Bond
Series 2004B was issued to provide resources for the construction of the police headquarters and
was partially defeased in December of 2012 with the issuance of Bond Series 2012B. Bond Series
2004B was paid off in 2014. Bond Series 2013A was issued for the purpose of financing the
Municipal Building expansion, including the Village Hall relocation.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A
debt. The 2012B debt amount is funded from property taxes and the 2013A debt amount is funded
from Corporate Fund revenues. The Corporate Purpose Bonds Fund records the debt service
payments. All other Village Corporate Purpose Bonds or General Obligation Bonds are abated.
The Corporate Purpose Bonds Fund has budgeted expenditures of $2,237,807 in 2023.
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 440 440 440 575
Other Charges 2,214,533 2,219,832 2,219,832 2,237,232
Total Operating Expenditures 2,214,973 2,220,272 2,220,272 2,237,807
Other Expenditures
Transfer Out (7,797) - - -
Total Other Expenditures (7,797) - - -
Total Expenditures 2,207,175 2,220,272 2,220,272 2,237,807
Funding Sources
Debt Service Fund 2,207,175 2,220,272 2,220,272 2,237,807
Total Funds Sources 2,207,175 2,220,272 2,220,272 2,237,807
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 140
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from customers via
the permitting process. The deposits are invested by the Village and the income derived is
transferred to the Corporate Fund. Excess fund balances are transferred to other funds at the
direction of the Village Board of Trustees when there are sufficient funds to provide resources for
projects in other funds as needed. There are no actual or budgeted expenditures for 2021 through
2023 for the Escrow Deposit Fund.
Village of Glenvew Adopted 2023 Budget 141
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Village of Glenvew Adopted 2023 Budget 142
Administration
The Village Manager, appointed by the Board of Trustees, provides overall coordination of
municipal functions provided through the Village’s various Departments. The Manager’s Office,
a division of the Management Services department, staffs the Board of Trustees and provides
Finance/Accounting, Human Resources/Risk Management, 9-1-1 Emergency Dispatch, Freedom
of Information Act Requests, Information Technology, and Senior Services functions.
The Management Services Department consists of five divisions, including the Village Manager’s
Office (see above). The Resolution Center is the primary customer service hub which provides
answers to general questions and requests. Police Records division handles non-emergency calls
and responds to Police-related requests for information. Communications oversees the Village’s
GVTV station, monthly newsletter, eGlenview, social media, and media inquiries. The Business
Analytics division oversees the Village’s performance measurement program and works
collaboratively with all departments on establishment and tracking of key organizational
objectives.
2022 Accomplishments
Continued to manage the Village’s response to the COVID-19 pandemic, which included
key operational changes, procurement of necessary supplies, managing hybrid work
environment, and informing residents and businesses of state and local regulations.
Oversaw the successful negotiation of collective bargaining agreements between the
Village and the Police and Dispatch bargaining units.
Business Analytics division finalized format of monthly performance report that includes
key performance indicators (KPI) for all Village departments and began internal
distribution.
Wellness Committee selected a vendor, CHC Wellbeing, and launched wellness program
available to all employees.
Expenditure Analysis
The majority of expenses are personnel and contractual to manage the day-to-day
operations of the Village.
Village of Glenvew Adopted 2023 Budget 143
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 1,708,541 1,240,789 1,183,662 1,332,704
Contractual 119,054 164,967 138,029 163,139
Commodities 11,111 11,905 10,505 11,605
Other Charges 2,141 7,565 3,572 14,975
Total Operating Expenditures 1,840,847 1,425,225 1,335,768 1,522,423
Total Expenditures 1,840,847 1,425,225 1,335,768 1,522,423
Funding Sources
Corporate Fund 1,565,925 1,267,259 1,180,077 1,358,303
Special Tax Allocation Fund 147,855 - - -
Glenview Water Fund 64,413 41,882 41,875 42,689
Glenview Sanitary Fund 17,176 18,254 18,142 18,554
Wholesale Water Fund 22,059 58,415 57,630 59,314
Commuter Parking Fund 4,295 9,641 9,665 -
Facility Repair and Replacement Fund 19,123 29,774 28,379 43,563
Total Funds Sources 1,840,847 1,425,225 1,335,768 1,522,423
Full Time Positions
Village Manager 1.00 1.00 1.00 1.00
Deputy Village Manager 1.00 1.00 1.00 1.00
Assistant to the Village Manager 0.50 0.40 0.80 0.80
Special Projects Manager 0.30 0.37 0.37 0.37
Executive Assistant 1.00 1.00 1.00 1.00
Administrative Coordinator 1.00 1.00 1.00 1.00
Director of Management Services 1.00 0.70 0.70 0.70
Deputy Director of Management Services 0.13 0.13 0.13 0.13
Business Analytics - 1.00 - -
Total Full Time 5.93 6.60 6.00 6.00
Part Time Positions
Board President 0.40 0.40 0.40 0.40
Trustees 0.60 0.60 0.60 0.60
Administration Intern - - - -
Total Part Time 1.00 1.00 1.00 1.00
Total Full Time Equivalents 6.93 7.60 7.00 7.00
Administration
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 144
Communications
The Communications Division is responsible for managing media relations, the Village printed
and emailed newsletters, the Village website and Glenview Television (GVTV). The printed
Village newsletter is mailed to all residents 10 times during the year and e-Glenview is produced
weekly on Fridays. Glenview TV staff and volunteers produce an average of 10 hours of original
programming every week, including live Village meetings throughout the year. Glenview TV also
provides coverage of special events, such as the annual 4th of July parade and Veterans Day and
Memorial Day ceremonies.
2022 Accomplishments
Glenview TV launched three new video series focused on storytelling of Village employees
and local businesses.
Began production of Agenda Brief document for all Board of Trustees meetings to explain
agenda items in plain language.
Launched Coffee with the Council initiative.
Hosted second annual Citizen’s Academy.
Redesigned several sections of the print newsletter to incorporate community partners and
promote “All Things Glenview.”
Expenditure Analysis
Personnel expenditures includes a full-time Community Engagement Manager, two full-
time Cable Production positions, and a full-time Communications Analyst position. The
Communications Analyst is a new position for the 2023 budget.
Contractual expenditures include the printing and mailing of the Glenview Village Report.
Village of Glenvew Adopted 2023 Budget 145
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 335,999 443,461 376,668 474,662
Contractual 91,961 226,185 178,393 208,054
Commodities 1,869 3,100 3,100 3,150
Other Charges - 4,275 4,275 4,275
Total Operating Expenditures 429,829 677,021 562,436 690,141
Total Expenditures 429,829 677,021 562,436 690,141
Funding Sources
Corporate Fund 429,829 677,021 562,436 690,141
Total Funds Sources 429,829 677,021 562,436 690,141
Full Time Positions
Cable TV Coordinator 1.00 1.00 1.00 1.00
Cable Video Producer 1.00 1.00 1.00 1.00
Communications Analyst - 1.00 - 1.00
Community Engagement Manager 1.00 1.00 1.00 1.00
Total Full Time 3.00 4.00 3.00 4.00
Part Time Positions
Communications Manager 0.75 - - -
Total Part Time 0.75 - - -
Total Full Time Equivalents 3.75 4.00 3.00 4.00
Communications
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 146
Human Resources Administration
The Human Resources Division includes two subdivisions; Employee Benefits and Risk
Management. The administrative arm of the division is responsible for coordinating personnel
related activities. Areas of responsibility include employee recruitment and retention,
implementation and interpretation of personnel policies, maintenance of personnel records, and
labor contract administration and negotiations.
2022 Accomplishments
Provided sexual harassment training virtually to comply with state requirements.
Successfully settled the Collective Bargaining Agreement for Glenview Public Safety
Dispatch Center and Police Officers.
Onboarded a new Human Resources Manager and Human Resource Generalist.
Expenditure Analysis
Other Charges include Village wide training
The Interfund Charges are from the Insurance and Risk Fund. These charges represent the
entire Corporate Fund portion for general liability, workers’ compensation premiums and
claims, and Risk Management operating expenditures
Village of Glenvew Adopted 2023 Budget 147
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 240,747 679,234 734,636 407,051
Contractual 40,089 48,530 53,158 36,860
Commodities 4,380 7,955 5,252 5,205
Other Charges 61,259 148,715 91,765 146,715
Total Operating Expenditures 346,475 884,434 884,811 595,831
Other Expenditures
Interfund Charges 1,213,157 1,307,388 1,307,388 1,594,259
Total Other Expenditures 1,213,157 1,307,388 1,307,388 1,594,259
Total Expenditures 1,559,632 2,191,822 2,192,199 2,190,090
Funding Sources
Corporate Fund 1,559,632 2,191,822 2,192,199 2,190,090
Total Funds Sources 1,559,632 2,191,822 2,192,199 2,190,090
Full Time Positions
Assistant Village Manager 0.70 0.85 0.85 0.85
Assistant to the Village Manager 0.30 - - -
Human Resources Manager - - 0.70 0.70
Human Resources Generalist 0.70 0.70 0.70 0.70
Total Full Time 1.70 1.55 2.25 2.25
Total Full Time Equivalents 1.70 1.55 2.25 2.25
Human Resource Administration
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 148
Employee Benefits
Employee Benefits is a subdivision of Human Resources. This subdivision is responsible for
managing costs related to the personnel benefits provided by the Village. Such benefits include
health, dental and life insurance, and the dental reimbursement and flex spending programs.
Employee Benefits also administers the wellness program for employees.
2022 Accomplishments
Continued meeting with the Village-wide Insurance Committee to review the Village’s
insurance program and implemented recommended changes to the PPO plan.
Successfully completed the “Employee Benefits” page on the new EIC.
Wellness Committee representatives implemented a robust program with an online portal,
regular health activities and continues to meet regularly.
Expenditure Analysis
Personnel expenditures related to the insurance opt-out program are budgeted to be
$172,800 in 2023.
Contractual expenditures include increases to health insurance premiums which are
projected to be $6,566,388 in 2022, while the 2023 budget is $6,863,026.
Contractual expenditures also include claim administration for the dental reimbursement
program, flexible spending and the employee assistance program.
Village of Glenvew Adopted 2023 Budget 149
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 401,878 537,202 426,150 496,966
Contractual 6,270,283 6,709,213 6,592,087 6,899,387
Commodities - 1,000 500 500
Total Operating Expenditures 6,672,161 7,247,415 7,018,737 7,396,853
Total Expenditures 6,672,161 7,247,415 7,018,737 7,396,853
Funding Sources
Insurance and Risk Fund 6,672,161 7,247,415 7,018,737 7,396,853
Total Funds Sources 6,672,161 7,247,415 7,018,737 7,396,853
Employee Benefits
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 150
Risk Management
Risk Management is a subdivision of Human Resources. This subdivision is responsible for
managing costs related to insurance liabilities. Such costs include insurance premiums, workers’
compensation and general liability claims paid, claims liabilities, and third party administrator
services. A portion of the three Human Resources staff are charged to this subdivision, as they all
work on risk management activities.
2022 Accomplishments
Continue to support the Fire, Police, and Public Works departments in their management
of day-to-day management of workers’ compensation claims within the responsible
department.
Offered reasonable suspicion training to all supervisors and ALICE/Active Shooter
training to all employees.
Released a Request For Quotations (RFQ) for new actuary services.
Completed a Request for Proposal to select and complete an updated property appraisal.
Completed a Request for Proposal to select and renew a contract for public safety annual
and quadrennial physicals.
Expenditure Analysis
Contractual expenditures include insurance premiums and claim expenses. The 2022
Projections are based on actual experience and outstanding claims; the 2023 Budget is
based on the actuarial estimates that use a 55% confidence interval.
Other Charges includes funding for training related to the Village’s safety and risk
programs.
Village of Glenvew Adopted 2023 Budget 151
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 214,409 277,117 262,680 331,832
Contractual 1,168,575 1,471,470 1,167,907 1,693,783
Commodities - 750 - -
Other Charges 2,845 15,000 4,834 7,500
Total Operating Expenditures 1,385,829 1,764,337 1,435,421 2,033,115
Other Expenditures
Transfer Out 250,000 250,000 250,000 250,000
Total Other Expenditures 250,000 250,000 250,000 250,000
Total Expenditures 1,635,829 2,014,337 1,685,421 2,283,115
Funding Sources
Insurance and Risk Fund 1,635,829 2,014,337 1,685,421 2,283,115
Total Funds Sources 1,635,829 2,014,337 1,685,421 2,283,115
Full Time Positions
Assistant Village Manager 0.30 0.15 0.15 0.15
Assistant to the Village Manager 0.30 0.15 0.45 0.45
Director of Management Services - 0.30 0.30 0.30
Management Analyst I 0.30 0.30 0.15 0.15
Management Analyst II 0.15 0.15 - -
Human Resources Manager - - 0.30 0.30
Human Resources Generalist 0.30 0.30 0.30 0.30
Total Full Time 1.35 1.35 1.65 1.65
Total Full Time Equivalents 1.35 1.35 1.65 1.65
Risk Management
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 152
Legal Services
The Village of Glenview hires outside legal firms to represent the Village. The outside agencies
are subject matter experts, readily available for use by the Village, and an efficient and effective
use of the taxpayers’ dollars. The main areas of concentration are general legal counsel, FOIA
consultation, labor union negotiations, labor matters, prosecution, and general counsel. In 2011
the Village instituted an Administrative Adjudication Program. This program ensures expedient,
independent, and impartial adjudication of municipal ordinance violations that were previously
heard only in the Cook County Circuit Court.
2022 Accomplishments
Provided day-to-day general legal counsel including FOIA consultation and attendance at
required Village Board and Commission meetings.
Provided legal support for the Village’s Administrative Adjudication process for property
code violations and local ordinance violations.
Provided prosecutorial services for traffic citations at the Circuit Court.
Provided counsel during the negotiation of collective bargaining agreements with
Dispatch, Police and Fire.
Expenditure Analysis
The 2022 projection is based on open claim reserve estimates. Based on a claims
analysis, the 2023 budget anticipates a decrease from 2023 projections.
Village of Glenvew Adopted 2023 Budget 153
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 651,905 572,970 709,059 578,368
Total Operating Expenditures 651,905 572,970 709,059 578,368
Total Expenditures 651,905 572,970 709,059 578,368
Funding Sources
Corporate Fund 431,234 440,220 488,020 455,118
Special Tax Allocation Fund 41,985 - 22,048 15,000
Glenview Water Fund 2,156 2,150 3,120 6,450
Glenview Sanitary Fund 602 600 871 1,800
Insurance and Risk Fund 175,927 130,000 195,000 100,000
Total Funds Sources 651,905 572,970 709,059 578,368
Legal Services
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 154
Joint Dispatch
The Village of Glenview provides emergency and non-emergency dispatch services. Currently,
Glenview also has agreements to provide 9-1-1 and police and/or fire dispatch services for 19
agencies in 14 communities, serving a population of approximately 235,000 citizens. These
communities include Grayslake, Hainesville, Niles, Morton Grove, Lake Bluff, Lake Forest,
Highland Park, Highwood, Lake Bluff, Lake Forest, and Highland Park, Glencoe, Kenilworth,
Northfield, Winnetka, and Lindenhurst. The Village operates a second dispatch center in
Highland Park to provide geographical diversity and redundancy for Glenview and the other
communities served by Glenview.
2022 Accomplishments
Completed transition to Automatic Voice Dispatching for the fire departments. The
technology allows Telecommunicators to stay on the phone line with caller providing
medical instructions or providing other life-saving information
Remodeled the North Dispatch center, updating paint, flooring, and 24/7 dispatch consoles
Implemented Artificial Intelligence (AI) based training tools to provide interactive training
for Emergency Medical Dispatch
Renewed agreements with the Village of Grayslake, Village of Lindenhurst, and added
Grayslake Fire Protection District to our agencies, for a period of 10 years
Renewed an IGA with Morton Grove and Niles for Dispatch services and an agreement
with the Village of Wilmette to provide public safety software for a period of 10 years.
Renegotiated the Collective Bargaining Agreement with the Telecommunicators
represented by the Fraternal Order of Police (FOP)
Expenditure Analysis
Personnel expenditures increased due to increases in salaries from 2022 to 2023
Contractual expenditures increased in 2023 due to additional cloud based services for
documenting training of new hired telecommunicators and general year-to-year cost
increases in other software subscriptions.
The Interfund Charges are for reserving funds to replace the Joint Dispatch Center fixed
assets (i.e. radio consoles, workstations, and phone system).
Capital Outlay decreased as the North center remodel is complete.
Village of Glenvew Adopted 2023 Budget 155
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 6,386,442 6,353,686 6,199,839 6,788,417
Contractual 140,957 254,432 286,487 328,549
Commodities 26,934 40,550 39,800 41,960
Other Charges 1,199,241 39,740 39,240 40,300
Capital Outlay - 28,000 28,000 10,000
Total Operating Expenditures 7,753,575 6,716,408 6,593,366 7,209,226
Other Expenditures
Interfund Charges 293,374 310,491 310,491 335,359
Capital Projects - - - -
Special Service Areas - - - -
Transfer Out - - - -
Total Other Expenditures 293,374 310,491 310,491 335,359
Total Expenditures 8,046,949 7,026,899 6,903,857 7,544,585
Funding Sources
Corporate Fund 8,046,949 7,026,899 6,903,857 7,544,585
Total Funds Sources 8,046,949 7,026,899 6,903,857 7,544,585
Full Time Positions
Director 1.00 1.00 1.00 1.00
Deputy Director 1.00 1.00 1.00 1.00
911 Shift Supervisor 6.00 7.00 7.00 7.00
QA Training Officer 1.00 1.00 1.00 1.00
New World Application Support 1.00 1.00 1.00 1.00
Telecommunicator I*6.00 4.00 3.00 3.00
Telecommunicator II*29.00 33.00 30.00 34.00
Total Full Time 45.00 48.00 44.00 48.00
Part Time Positions
Telecommunicator 2.85 2.85 2.60 2.85
Total Part Time 2.85 2.85 2.60 2.85
Total Full Time Equivalents 47.85 50.85 46.60 50.85
* Telecommunicator I was hired pre 10/01/2011, Telecommunicator II was hired post 10/01/2011
Joint Dispatch
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 156
Information Technology
Information Technology services are currently provided by an outside contractor. The contractor
supports user administration, data center services, network and backup services, vendor contract
management, the Village enterprise software application “MUNIS,” and other business software.
2022 Accomplishments
Transitioned the MUNIS to a cloud based Software as a Service (SaaS) solution
Transitioned staff from desktop computers to laptops making the workforce more mobile.
Purchased and deployed Enterprise licensing for Police Mobility apps for mobile phones
and tablets allowing for more police personnel to have immediate access to live police
activity
Expanded use of dual factor authentication to server and cloud applications, further
securing Glenview's IT infrastructure
Updated various components of the Village’s network infrastructure including network
switches, Storage Area Network (SAN), and wireless access points throughout the facilities
Supported Police in the implementation of Body Cameras by coordinating the installation
of docking stations and facilitating network connectivity to the cloud for video storage
Supported Public Works in the changeover of SCADA monitoring to an updated system.
Expenditure Analysis
Contractual expenditures are projected to increase in 2023 due to the addition of off-site
storage solutions, network penetration testing, adding software to increase staff efficiency
in payroll, and a general high inflation rate from supply chain issues in the tech industry
Interfund Charges include expenditures for future replacement of information technology
and audio-visual equipment. 2023 includes large projects such as the replacement of
microwave (wireless) data equipment that connects various facilities throughout the
Village.
Commodities are increasing due to a combination of the increased cost of Network
equipment as well as the need to replace the Uninterrupted Power Supply (UPS) of the
Village at a budgeted cost of $150,000. The UPS replacement occurs every 7-10 years and
is due in 2024. Revamping the IT workspace is budgeted and also impacts this budget
category.
Village of Glenvew Adopted 2023 Budget 157
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 2,406,468 3,120,478 3,086,781 3,460,658
Commodities 77,288 124,368 105,039 332,838
Other Charges 1,504 9,100 9,100 11,035
Total Operating Expenditures 2,485,260 3,253,946 3,200,921 3,804,531
Other Expenditures
Interfund Charges 450,423 446,805 446,805 575,313
Total Other Expenditures 450,423 446,805 446,805 575,313
Total Expenditures 2,935,683 3,700,751 3,647,726 4,379,844
Funding Sources
Corporate Fund 2,680,380 3,458,260 3,405,831 4,176,433
Special Tax Allocation Fund 46,345 - - -
Glenview Water Fund 158,121 188,092 188,092 167,530
Glenview Sanitary Fund 29,869 36,195 36,195 35,881
Commuter Parking Fund 20,968 18,204 17,608 -
Total Funds Sources 2,935,683 3,700,751 3,647,726 4,379,844
Information Technology
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 158
Finance
The Finance Division of the Management Services Department is responsible for all financial
reporting and accounting functions for the Village. Areas of responsibility include budget, audit,
payroll, debt management, accounting and financial reporting. Upon the closure of the fiscal year,
the Finance Division is responsible for the coordination of the audit process and preparation of the
Annual Comprehensive Financial Report. The Finance Division also manages the budget process
and develops priorities based on the goals of the Village Board.
2022 Accomplishments
The Village of Glenview received an annual credit report from Moody’s which reports that
the Village has maintained its credit rating of Aaa (which is the highest credit rating
available to municipalities)
Received an unqualified “clean” audit opinion for the Village for FY 2021
Submitted and received the Government Finance Officers Association annual Certificate
of Achievement for Excellence in Financial Reporting Award for the year ending
December 31, 2021
Submitted and received the Government Finance Officers Association annual
Distinguished Budget Presentation Award for FY 2022
Developed a Financial Response Plan for a potential economic downturn
Developed a 2023 – 2027 multi-year financial forecast for the Corporate Fund
Continued improving the budget format including more detailed narrative descriptions and
assumptions for all revenue and expenditure line items
Expenditure Analysis
Contractual expenditures include services for accounting, accounts receivable, accounts
payable, financial reporting, payroll and other financial support
Village of Glenvew Adopted 2023 Budget 159
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 92,179 91,658 89,536 91,810
Contractual 1,318,293 1,295,055 1,285,783 1,336,018
Other Charges 54 2,650 2,000 2,000
Total Operating Expenditures 1,410,525 1,389,363 1,377,319 1,429,828
Total Expenditures 1,410,525 1,389,363 1,377,319 1,429,828
Funding Sources
Corporate Fund 1,036,830 1,146,577 1,135,253 1,176,266
Special Tax Allocation Fund 106,578 - - -
Glenview Water Fund 156,274 137,401 137,112 158,703
Glenview Sanitary Fund 40,652 36,838 36,740 41,413
Wholesale Water Fund 35,201 35,054 34,902 36,223
Commuter Parking Fund 18,235 16,680 16,629 -
Waukegan/Golf TIF Fund 16,757 16,813 16,683 17,223
Total Funds Sources 1,410,525 1,389,363 1,377,319 1,429,828
Personnel Budget by Position
Full Time
Deputy Director of Administrative Services 0.48 0.48 0.48 0.48
Total Full Time 0.48 0.48 0.48 0.48
Total Full Time Equivalents 0.48 0.48 0.48 0.48
Finance
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 160
Capital Replacement
The Capital Equipment Replacement Fund (CERF) is an internal service fund that reserves funds
for the future replacement of vehicles, equipment, and information technology equipment. In
addition to the management of CERF, staff analyzes the additions and reductions made to capital
assets on an annual basis and capitalizes them appropriately as part of the audit process.
2022 Accomplishments
Added a drone to the Fire Department
Fire Department replaced 2 SUVs
Police Department replaced a drone
Ballistic Shields were purchased for the Police Department
Public Works replaced 2 multi-purpose trailers and purchased a new Asphalt Recycler
Upgraded desks and workstations for Dispatch
Expenditure Analysis
Commodity expenditures include replacement of information technology equipment such
as workstation components, networking equipment, servers, and copiers
The 2023 Capital Outlay expenditures include two heavy duty trucks for the Public Works
Department, a ladder truck and a fire engine for the Fire Department, 4 squad vehicles, 3
SUVs and one transport van for the Police Department
Village of Glenvew Adopted 2023 Budget 161
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Commodities 170,888 659,840 477,506 514,014
Capital Outlay 2,607,641 4,071,063 1,006,054 5,006,331
Total Operating Expenditures 2,778,529 4,730,903 1,483,560 5,520,345
Total Expenditures 2,778,529 4,730,903 1,483,560 5,520,345
Funding Sources
Capital Equipment Replacement Fund 2,778,529 4,730,903 1,483,560 5,520,345
Total Funds Sources 2,778,529 4,730,903 1,483,560 5,520,345
Capital Replacement
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 162
Resolution Center
The Resolution Center is a convenient and efficient way for citizens to contact the Village for
questions and service requests. The Resolution Center is organized to centralize the call taking
and response function for the administrative, Public Works, Community Development, and finance
general service operations.
2022 Accomplishments
Staff hosted three “Pop-Up” shops where Village staff were available at different locations
to answer citizen questions, sign-up utility customers for the WaterSmart program and e-
Glenview, and spread awareness about the Village services.
A new staff member was hired and trained to be cross-trained on both the Resolution Center
and Police Records teams.
Established customer service standards and implemented several survey methods to
measure performance.
Established Customer Service Manager position which oversees both the Resolution
Center and Records divisions.
Expenditure Analysis
Contractual expenditures include utility billing printing services and postage for utility bills
Other Charges include funding for staff training
Village of Glenvew Adopted 2023 Budget 163
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 637,954 638,810 619,825 545,763
Contractual 59,382 50,226 56,630 64,656
Other Charges - 1,540 1,146 7,430
Total Operating Expenditures 697,335 690,576 677,601 618,149
Total Expenditures 697,335 690,576 677,601 618,149
Funding Sources
Corporate Fund 406,940 408,167 388,038 340,073
Glenview Water Fund 242,392 234,651 239,815 234,020
Glenview Sanitary Fund 48,003 47,758 49,748 44,056
Total Funds Sources 697,335 690,576 677,601 618,149
Personnel Budget by Position
Full Time
Deputy Director of Management Services 0.20 0.20 0.20 0.20
Resolution Center Supervisor 1.00 1.00 - -
Customer Service Supervisor - - 0.55 0.55
Customer Service Representative 3.00 3.00 3.50 3.50
Utility Billing Representative 1.00 1.00 1.00 1.00
Total Full Time 5.20 5.20 5.25 5.25
Part Time
Customer Service Representative 0.97 0.97 0.44 0.44
Total Part Time 0.97 0.97 0.44 0.44
Total Full Time Equivalents 6.17 6.17 5.69 5.69
Resolution Center
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 164
Records
The Records Division of the Management Services Department is responsible for administrative
and customer service functions. This is accomplished by compiling, updating and maintaining
accurate records of Police Department files and providing quality customer service for internal and
external customers. Functions include the management of case reports, arrest reports and tickets;
processing subpoenas and expungements; Police Freedom of Information Act (FOIA) requests;
completing local background checks; processing various payments, commuter parking permits,
and false alarm billing; and administers local administrative adjudication involving citations for
juvenile and police matters. The Records Division answers all non-emergency lines for the Police
and Fire departments during normal business hours, and acts as the primary point of contact for all
visitors to the Police Department; providing for customer concerns, and educating customers on
Village programs, policies or ordinances.
2022 Accomplishments
Implemented Incode which is the program that houses all documentation for Police and
Juvenile Administrative Adjudication in order to streamline processes.
A new staff member was specifically hired and trained to be cross trained on both the
Resolution Center and Police Records teams.
Cross-trained staff on completing Freedom of Information Act Requests
Complied with the nationwide crime reporting mandate of detailed crime statistics; NIBRS
(National Incident-Based Reporting System).
Established Customer Service Manager position which oversees both the Resolution
Center and Records divisions.
Expenditure Analysis
Current staffing of the division includes three full-time administrative staff, one full-time
administrative staff split between Resolution Center and Police Records, one full-time
Customer Service Manager split between Resolution Center and Police Records and one
part-time Customer Service Representative
Village of Glenvew Adopted 2023 Budget 165
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 508,207 520,476 444,306 683,815
Contractual 2,197 3,915 3,380 4,135
Commodities 1,533 2,295 2,110 1,310
Other Charges 524 3,150 2,660 5,820
Total Operating Expenditures 512,460 529,836 452,456 695,080
Total Expenditures 512,460 529,836 452,456 695,080
Funding Sources
Corporate Fund 458,017 473,361 398,317 695,080
Commuter Parking Fund 54,443 56,475 54,139 -
Total Funds Sources 512,460 529,836 452,456 695,080
Full Time Positions
Deputy Director of Administrative Services 0.20 0.20 0.20 0.20
Customer Service Supervisor - - 0.45 0.45
Customer Service Representative - - 0.50 0.50
Records Supervisor 1.00 1.00 - -
Records Clerk 2.00 2.00 2.00 3.00
Records Coordinator 1.00 1.00 1.00 1.00
Total Full Time 4.20 4.20 4.15 5.15
Part Time Positions
Customer Service Representative 1.30 1.17 0.66 0.66
Total Part Time 1.30 1.17 0.66 0.66
Total Full Time Equivalents 5.50 5.37 4.81 5.81
Records
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 166
Public Works Administration
Geographical
Information Systems
Streets and Forestry
Street Maintenance
Forestry and
Grounds
Refuse and
Recycling
The Glen
Maintenance
Snow and Ice
Maintenance
Water and Sewer
Pump Stations
Water Distribution
Water Meters
Program
Sanitary Sewer
Fleet Services
Facilities
Village of Glenvew Adopted 2023 Budget 167
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 4,849,095 5,065,731 4,997,338 5,454,500
Contractual 14,153,957 14,659,993 14,245,566 15,555,523
Commodities 2,619,653 3,128,008 3,348,952 3,672,647
Other Charges 20,647 33,240 33,240 35,425
Capital Outlay 150,043 735,000 492,564 395,569
Total Operating Expenditures 21,793,396 23,621,972 23,117,660 25,113,664
Other Expenditures
Interfund Charges 2,702,268 2,597,418 2,713,337 2,914,445
Transfer Out 1,635,354 1,562,261 1,562,261 3,112,586
Total Other Expenditures 4,337,623 4,159,679 4,275,598 6,027,031
Total Expenditures 26,131,019 27,781,652 27,393,258 31,140,695
Funding Sources
Corporate Fund 7,170,026 8,282,891 8,716,842 9,281,137
Special Tax Allocation Fund 952,382 602,500 414,462 220,569
Glenview Water Fund 9,435,574 9,497,498 9,485,403 10,504,564
Glenview Sanitary Fund 842,396 993,628 933,895 1,016,048
Wholesale Water Fund 4,396,025 4,654,406 4,456,779 5,706,974
Commuter Parking Fund 427,038 454,953 450,531 -
Municipal Equipment Replacement Fund 1,328,531 1,621,837 1,625,137 1,594,606
Facility Repair and Replacement Fund 1,579,046 1,673,939 1,310,209 2,816,797
Total Funds Sources 26,131,019 27,781,652 27,393,258 31,140,695
Personnel Budget by Division
Full Time Positions
Administration 5.10 4.62 4.97 5.97
Streets and Forestry 9.10 7.83 8.12 7.83
Facilities 3.00 - - -
Water and Sewer 18.90 19.17 19.88 19.17
Fleet Services 3.00 3.00 3.00 3.00
Total Full Time 39.10 34.62 35.97 35.97
Part Time Positions
Streets and Forestry 0.50 1.74 1.74 1.74
Facilities 0.25 0.25 0.25 0.25
Water and Sewer - 4.26 4.26 4.26
Total Part Time 0.75 6.25 6.25 6.25
Total Full Time Equivalents 39.85 40.87 42.22 42.22
Public Works Department Summary
Administration, Geographical Information Systems, Facilities, Streets and
Forestry, Water and Sewer, and Fleet Services
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 168
Administration Services
The Public Works Department is responsible for administering, developing, and implementing the
department’s training program, standard operating procedures, and safety committee. The division
also supports the budget, procurement, and financial reporting processes for the department.
2022 Accomplishments
Implemented year 3 of a multi-year, programmatic approach to numerous ongoing
maintenance functions including: hydrant painting, hydrant flushing, tree trimming,
tree/stump removal, sewer televising, concrete flatwork, pavement marking, valve
exercising, streetlight maintenance, traffic signal maintenance, leak detection, street
sweeping and crack sealing
Continued to realize cost savings by participating in several Municipal Partnering Initiative
(MPI) contracts including bidding out or extending seven maintenance contracts
Organized and conducted the annual MPI meeting in Q4 2022 with 41 municipalities
participating and discussed the schedule and project leads for 21 planned 2023 projects
Continued tracking departmental efficiency using the performance management program
(PMP) – closed out 2022 at 113% utilization of in-house staff time (beyond the goal of
100%) with over 28,000 labor hours earned
Completed over 2,600 work orders based on the Village’s Key Performance Indicator
(KPI) reporting method
Expenditure Analysis
Personnel expenditures are increasing due to addition of 1 FTE (Director role moving
from Contractual to Personnel) and annual (Union and merit) salary increases
Contractual expenditures are increasing in 2023 from the 2022 projection due to
contract cost increases due to economic factors experienced during 2022
Transfers out include a reimbursement to the Water Fund from the Wholesale Water
Fund for shared operations, maintenance costs, and support of the water strategic plan
Village of Glenvew Adopted 2023 Budget 169
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 4,261,552 4,623,539 4,551,846 5,011,261
Contractual 1,999,484 2,198,482 2,034,407 2,071,826
Commodities 101,217 97,912 57,175 154,472
Other Charges 20,031 30,740 30,740 32,925
Total Operating Expenditures 6,382,284 6,950,673 6,674,168 7,270,484
Other Expenditures
Interfund Charges 1,534,815 1,728,646 1,840,890 1,738,758
Transfer Out 1,635,354 1,562,261 1,562,261 2,593,086
Total Other Expenditures 3,170,170 3,290,907 3,403,151 4,331,844
Total Expenditures 9,552,454 10,241,580 10,077,319 11,602,328
Funding Sources
Corporate Fund 2,531,642 2,493,239 2,645,059 2,653,849
Glenview Water Fund 3,211,293 3,630,482 3,593,950 3,798,077
Glenview Sanitary Fund 577,016 588,045 528,312 594,123
Wholesale Water Fund 3,232,503 3,529,814 3,309,998 4,556,279
Total Funds Sources 9,552,454 10,241,580 10,077,319 11,602,328
Personnel Budget by Position
Full Time Positions
Director - - - 1.00
Deputy Director 1.00 1.00 1.00 1.00
Assistant to the Village Manager 0.90 0.45 1.75 1.75
Management Analyst I 0.95 0.95 0.85 0.85
Management Analyst II 0.85 0.85 - -
Special Projects Manager 0.40 0.37 0.37 0.37
Executive Assistant 1.00 1.00 1.00 1.00
Total Full Time 5.10 4.62 4.97 5.97
Total Full Time Equivalents 5.10 4.62 4.97 5.97
Administration
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 170
GIS Services
The Village of Glenview is a member of the GIS Consortium, a public entity consisting of forty-
five (45) municipalities working together to provide GIS and technology solutions to local
government challenges. The GIS program supports mandated municipal mapping, data
maintenance, analysis, and interactive search and map tools for the public. The GIS program also
supports address updates for Village public safety dispatching and its contract partners.
2022 Accomplishments
Maintained the Capital Improvement Projects Story Map for 2022 projects as well as future
projects
Supported the Community Development Department with the implementation of Permit
and Work Order software (LAMA)
Created an application for Lead Services to be tracked going forward along with updating
all the existing records to identify those properties that still may have lead water services
Created two applications that allow staff to digitally track the sidewalk repairs and estimate
the cost of those repairs
Integrated high-priority water main replacement projects with existing IMS roadway data
to support Capital Improvement Program (CIP) project prioritization and selection
Created an address stakeholder team to streamline formatting of local addresses and resolve
discrepancies and update addresses in a timelier manner. Also, implemented a new
software for property ownership, replacing County data, which now updates in weeks
rather than years.
Worked closely with Joint Dispatch to provide needed updates from the State’s Next
Generation 911 directives and continued monthly system address updates for all 15
agencies that the Village’s Joint Dispatch provide service to.
Developed an interactive map for the Village’s Bike and Sidewalk Master Plan update for
residents to review progress and provide input. Over 200 resident responses were received
from this interactive map.
Expenditure Analysis
Contractual expenditures decreased this year as the photogrammetric aerial mapping and
GIS/GPS Field Data Collection Project which occurs every five years was completed in
2022.
Village of Glenvew Adopted 2023 Budget 171
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 214,858 242,746 242,746 233,515
Total Operating Expenditures 214,858 242,746 242,746 233,515
Total Expenditures 214,858 242,746 242,746 233,515
Funding Sources
Corporate Fund 194,007 226,378 226,378 219,398
Special Tax Allocation Fund 6,776 - - -
Glenview Water Fund 10,426 12,124 12,124 11,764
Glenview Sanitary Fund 2,085 2,425 2,425 2,353
Commuter Parking Fund 1,564 1,819 1,819 -
Total Funds Sources 214,858 242,746 242,746 233,515
Geographic Information Systems (GIS) Services
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 172
Facilities Management Services
The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings
and 640,000 square feet of parking decks. Beyond annual operating maintenance, these 31
facilities require capital maintenance and improvements to ensure they meet and exceed their
useful life and provide safe and clean environments for use by Village residents and staff.
Annually, the Village Board reviews and approves a five-year facilities capital improvement plan
to ensure that Village facilities are properly maintained. Facility capital expenditures are budgeted
in the Facilities Repair and Replacement Fund (FRRF) and are considered to be significant and
non-routine in regards to construction and on-going replacement/repair costs.
2022 Accomplishments
Designed, bid and awarded multiple FRRF projects including the Public Works Phase III
heating and windows, the Municipal Center flooring and painting (primarily in areas of the
original Police Department) and Fire Station 13’s planned improvements
Started The Glen Town Center North and South Parking Deck rehabilitation project
including all repairs to make the parking decks “like new” utilizing approved Glen TIF
cash reserves; the project is expected to be 85% complete by the end of 2022 with
construction wrapping-up in Spring 2023
Completed and approved an update to the Village’s Potable (drinking) Water Strategic Plan
which identifies many water facility FRRF projects needed over the next ten years
Commenced tracking the internal facilities work orders in the newly implemented LAMA
work order software to better track workload and trends
Expenditure Analysis
Contractual expenditures are increasing in 2023 from the 2022 projection due to water
facility projects identified in the updated Water Strategic Plan including projects at the
Laramie and Rugen Pump Stations and the design for the planned 2024 Public Works
Campus project
Commodities include electricity and natural gas which can fluctuate with the price of fuel
and weather
Interfund charges increased in order to fund future repair work in subsequent years based
on upcoming projects and the modified FRRF model
Village of Glenvew Adopted 2023 Budget 173
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 2,254,893 2,311,933 1,982,601 2,955,122
Commodities 506,470 543,175 724,600 881,873
Capital Outlay 45,545 25,000 3,133 25,000
Total Operating Expenditures 2,806,907 2,880,108 2,710,334 3,861,995
Other Expenditures
Interfund Charges 1,073,142 764,511 768,186 1,075,500
Transfer Out - - - 519,500
Total Other Expenditures 1,073,142 764,511 768,186 1,595,000
Total Expenditures 3,880,049 3,644,619 3,478,520 5,456,995
Funding Sources
Corporate Fund 790,747 941,495 1,060,319 1,078,828
Special Tax Allocation Fund 163,846 - 32,531 -
Glenview Water Fund 1,007,604 681,934 718,935 1,467,695
Glenview Sanitary Fund 36,721 66,483 66,483 72,101
Wholesale Water Fund 15,108 17,123 20,123 21,574
Commuter Parking Fund 286,978 263,645 269,920 -
Facility Repair and Replacement Fund 1,579,046 1,673,939 1,310,209 2,816,797
Total Funds Sources 3,880,049 3,644,619 3,478,520 5,456,995
Personnel Budget by Position
Full Time Positions
Facilities Technician 1.00 - - -
Facilities Manager 1.00 - - -
Lead Facilities Technician 1.00 - - -
Total Full Time 3.00 - - -
Part Time Positions
Part Time Seasonal Intern 0.25 0.25 0.25 0.25
Total Part Time 0.25 0.25 0.25 0.25
Full Time Equivalents 3.25 0.25 0.25 0.25
Facilities Management Services
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 174
Streets and Forestry Services
The Public Works Department is responsible for pothole patching, street sign maintenance, street
sweeping, snow plowing, street lighting maintenance, traffic signal maintenance,
concrete/sidewalk repair and maintenance, parkway tree removals and plantings, and brush pick
up. The Department also responds directly to resident requests as well as manages a preventative
maintenance schedule for several contracts.
2022 Accomplishments
The Village Board approved an Urban Forest Management Plan to provide a roadmap for
maintenance of public parkway trees and identified species for replacement to further
diversify the Village’s public tree canopy
Hosted the first local TreeKeepers meeting to educate the public and allow trained
volunteers to support maintenance of public trees
Hosted five volunteer workdays and/or educational events focused on litter cleanup, brush
removal and native plant installations
Received the Tree City USA award for the 37th consecutive year
Rebid three sidewalk snow removal contracts selecting a new contractor for Village
facilities, The Glen Town Center and two sidewalk sections
Completed Year 3 of outsourced pavement patching building on the department’s hybrid
service delivery model
Expenditure Analysis
Contractual expenses include snow & ice maintenance and landscaping services
Commodity expenditures include an increase in salt purchases
Capital outlay expenditures include parkway tree planting and streetlight maintenance
primarily due to vehicle knockdowns
Village of Glenvew Adopted 2023 Budget 175
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 132,633 - - -
Contractual 3,303,528 3,526,069 3,626,629 3,880,626
Commodities 1,011,415 1,161,003 1,213,053 1,298,436
Capital Outlay 104,499 710,000 489,431 370,569
Total Operating Expenditures 4,552,074 5,397,072 5,329,113 5,549,631
Other Expenditures
Interfund Charges 21,813 16,696 16,696 -
Total Other Expenditures 21,813 16,696 16,696 -
Total Expenditures 4,573,887 5,413,768 5,345,809 5,549,631
Funding Sources
Corporate Fund 3,653,631 4,621,779 4,785,086 5,329,062
Special Tax Allocation Fund 781,760 602,500 381,931 220,569
Commuter Parking Fund 138,496 189,489 178,792 -
Total Funds Sources 4,573,887 5,413,768 5,345,809 5,549,631
Personnel Budget by Position
Full Time Positions
Superintendent 0.30 0.29 0.29 0.29
Natural Resource Manager 1.00 - - -
Supervisor 1.50 1.45 1.45 1.45
Field Inspector 0.60 0.58 0.58 0.58
Maintenance Equipment Operator 5.70 5.51 5.80 5.51
Total Full Time 9.10 7.83 8.12 7.83
Part Time Positions
Natural Resource Seasonals 0.50 1.74 1.74 1.74
Total Part Time 0.50 1.74 1.74 1.74
Total Full Time Equivalents 9.60 9.57 9.86 9.57
*
Streets and Forestry Services*
Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice
Maintenance, and Glen Maintenance
Fiscal Year 2022
29% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment
Operators are budgeted in Streets and Forestry
Village of Glenvew Adopted 2023 Budget 176
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 615,077 679,223 716,289 687,177
Commodities 487,807 561,773 596,273 639,251
Total Operating Expenditures 1,102,885 1,240,996 1,312,562 1,326,428
Other Expenditures
Interfund Charges 15,654 16,696 16,696 -
Total Other Expenditures 15,654 16,696 16,696 -
Total Expenditures 1,118,539 1,257,692 1,329,258 1,326,428
Funding Sources
Corporate Fund 1,063,794 1,187,028 1,260,028 1,326,428
Commuter Parking Fund 54,744 70,664 69,230 -
Total Funds Sources 1,118,539 1,257,692 1,329,258 1,326,428
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 532,534 944,559 1,010,027 1,068,063
Commodities 53,790 79,880 79,580 116,080
Capital Outlay 104,499 120,000 120,000 150,000
Total Operating Expenditures 690,823 1,144,439 1,209,607 1,334,143
Total Expenditures 690,823 1,144,439 1,209,607 1,334,143
Funding Sources
Corporate Fund 682,986 1,127,940 1,200,397 1,334,143
Commuter Parking Fund 7,837 16,499 9,210 -
Total Funds Sources 690,823 1,144,439 1,209,607 1,334,143
Street Maintenance
Forestry and Grounds
Fiscal Year 2022
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 177
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 566,917 601,827 601,827 640,498
Commodities 57,548 64,000 81,850 84,170
Total Operating Expenditures 624,465 665,827 683,677 724,668
Total Expenditures 624,465 665,827 683,677 724,668
Funding Sources
Corporate Fund 624,465 665,827 683,677 724,668
Total Funds Sources 624,465 665,827 683,677 724,668
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 132,633 - - -
Contractual 339,787 - - -
Commodities 7,382 12,500 12,500 -
Capital Outlay - 590,000 369,431 220,569
Total Operating Expenditures 479,801 602,500 381,931 220,569
Other Expenditures
Interfund Charges 6,159 - - -
Total Other Expenditures 6,159 - - -
Total Expenditures 485,960 602,500 381,931 220,569
Funding Sources
Special Tax Allocation Fund 485,960 602,500 381,931 220,569
Total Funds Sources 485,960 602,500 381,931 220,569
Refuse and Recycling
The Glen Maintenance
Fiscal Year 2022
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 178
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 1,249,212 1,300,460 1,298,486 1,484,888
Commodities 404,888 442,850 442,850 458,935
Total Operating Expenditures 1,654,101 1,743,310 1,741,336 1,943,823
Total Expenditures 1,654,101 1,743,310 1,741,336 1,943,823
Funding Sources
Corporate Fund 1,282,385 1,640,984 1,640,984 1,943,823
Special Tax Allocation Fund 295,800 - - -
Commuter Parking Fund 75,915 102,326 100,352 -
Total Funds Sources 1,654,101 1,743,310 1,741,336 1,943,823
Snow and Ice Maintenance
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 179
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Village of Glenvew Adopted 2023 Budget 180
Water and Sewer Services
The Public Works Department maintains and manages the Village’s potable (drinking) water
supply and maintains water and sewer infrastructure. This includes repair of water main breaks,
hydrant flushing, hydrant painting, meter installations and replacements, valve exercising, pump
house management, sewer televising, and sewer cleaning.
2022 Accomplishments
Managed the repair of 75 water main breaks utilizing either in-house staff or contractors
Processed over 1,200 water meter service calls including meter tests, final reads, repairs
and replacements as well as new installations
Cleaned over 280,000 linear feet of sanitary sewer and 9,000 linear feet of storm sewer
Televised over 155,000 linear feet of sanitary sewer and 19,000 linear feet of storm sewer
Updated and approved the Village’s Water Strategic Plan which provides a roadmap for
maintaining the Village’s water system for the next ten years
Expenditure Analysis
Operating costs for the water and sanitary sewer systems are projected to be consistent
from 2022 to 2023 with only nominal cost increases
Village of Glenvew Adopted 2023 Budget 181
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 6,061,979 6,032,808 6,011,228 6,066,479
Commodities 519,260 584,293 612,499 637,141
Total Operating Expenditures 6,581,239 6,617,101 6,623,727 6,703,620
Total Expenditures 6,581,239 6,617,101 6,623,727 6,703,620
Funding Sources
Glenview Water Fund 5,206,251 5,172,957 5,160,394 5,227,028
Glenview Sanitary Fund 226,574 336,675 336,675 347,471
Wholesale Water Fund 1,148,414 1,107,469 1,126,658 1,129,121
Total Funds Sources 6,581,239 6,617,101 6,623,727 6,703,620
Personnel Budget by Position
Full Time Positions
Superintendent 0.70 0.71 0.71 0.71
Supervisor 3.50 3.55 3.55 3.55
Field Inspector 1.40 1.42 1.42 1.42
Maintenance Equipment Operator 13.30 13.49 14.20 13.49
Total Full Time 18.90 19.17 19.88 19.17
Part Time Positions
Natural Resource Seasonals - 4.26 4.26 4.26
Total Part Time - 4.26 4.26 4.26
Total Full Time Equivalents 18.90 23.43 24.14 23.43
Water and Sewer Services*
Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer
Fiscal Year 2022
*71% of full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment
Operators are budgeted in Water and Sewer in 2022 and 2023. 70% were budgeted in 2021.
Village of Glenvew Adopted 2023 Budget 182
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 11,884 18,788 18,638 19,963
Commodities 13,955 24,512 24,512 27,640
Total Operating Expenditures 25,839 43,300 43,150 47,603
Total Expenditures 25,839 43,300 43,150 47,603
Funding Sources
Glenview Water Fund 25,461 42,500 42,500 45,179
Wholesale Water Fund 378 800 650 2,424
Total Funds Sources 25,839 43,300 43,150 47,603
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 531,263 686,899 686,399 610,708
Commodities 409,822 441,837 464,043 474,559
Total Operating Expenditures 941,085 1,128,736 1,150,442 1,085,267
Total Expenditures 941,085 1,128,736 1,150,442 1,085,267
Funding Sources
Glenview Water Fund 941,085 1,128,736 1,150,442 1,085,267
Total Funds Sources 941,085 1,128,736 1,150,442 1,085,267
Pump Stations
Water Distribution
Fiscal Year 2022
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 183
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 5,336,151 5,053,640 5,032,710 5,156,454
Commodities 51,590 54,750 60,750 66,825
Total Operating Expenditures 5,387,741 5,108,390 5,093,460 5,223,279
Total Expenditures 5,387,741 5,108,390 5,093,460 5,223,279
Funding Sources
Glenview Water Fund 4,239,705 4,001,721 3,967,452 4,096,582
Wholesale Water Fund 1,148,036 1,106,669 1,126,008 1,126,697
Total Funds Sources 5,387,741 5,108,390 5,093,460 5,223,279
*98% of the FY 2023 Budget for Contractual expenditures is for the purchase of water.
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Contractual 182,680 273,481 273,481 279,354
Commodities 43,893 63,194 63,194 68,117
Total Operating Expenditures 226,574 336,675 336,675 347,471
Total Expenditures 226,574 336,675 336,675 347,471
Funding Sources
Glenview Sanitary Fund 226,574 336,675 336,675 347,471
Total Funds Sources 226,574 336,675 336,675 347,471
Fiscal Year 2022
Supply and Metering
Sanitary Sewer System
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 184
Fleet Services
The Fleet Services Division of the Public Works Department is responsible for all preventative
maintenance and repair activities for the Village’s vehicles and equipment. Proper preventative
maintenance is necessary to ensure that all vehicles and equipment meet their full useful life
expectancy. The Division utilizes a hybrid-model balancing contractor repairs with in-house staff.
2022 Accomplishments
Installed all snowplows, calibrated all salt spreaders and had all plow trucks ready to go by
October 31, 2022, in advance of the 2022-2023 snow season
Sold 3 surplus vehicles at a municipal auction generating funds for the Capital Equipment
Replacement Fund (CERF)
Completed all required annual garage safety inspections, fuel tank inspections, and vehicle
safety inspections (performed by a third party)
Expenditure Analysis
The Commodities budget is down slightly from the 2022 projection primarily due to fuel
costs which spiked in early/mid 2022 but have come back down over the course of 2022;
this volatility of fuel cost is closely monitored by Public Works staff
Village of Glenvew Adopted 2023 Budget 185
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 454,911 442,192 445,492 443,239
Contractual 319,216 347,955 347,955 347,955
Commodities 481,290 741,625 741,625 700,725
Other Charges 617 2,500 2,500 2,500
Total Operating Expenditures 1,256,033 1,534,272 1,537,572 1,494,419
Other Expenditures
Interfund Charges 72,498 87,565 87,565 100,187
Total Other Expenditures 72,498 87,565 87,565 100,187
Total Expenditures 1,328,531 1,621,837 1,625,137 1,594,606
Funding Sources
Municipal Equipment Replacement Fund 1,328,531 1,621,837 1,625,137 1,594,606
Total Funds Sources 1,328,531 1,621,837 1,625,137 1,594,606
Personnel Budget by Position
Full Time Positions
Supervisor 1.00 1.00 1.00 1.00
Mechanic 2.00 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00 3.00
Total Full Time Equivalents 3.00 3.00 3.00 3.00
Fleet Services Division
Fleet Services
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 186
PoliceOperations
Police Pension
Village of Glenvew Adopted 2023 Budget 187
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 16,619,382 16,783,432 16,910,363 19,603,571
Contractual 774,046 873,731 809,796 1,061,911
Commodities 152,238 136,690 135,850 201,130
Other Charges 3,799,692 4,036,486 3,986,967 4,033,804
Capital Outlay 7,788 10,000 829 131,000
Total Operating Expenditures 21,353,146 21,840,339 21,843,805 25,031,416
Other Expenditures
Interfund Charges 387,333 485,524 545,009 656,226
Total Other Expenditures 387,333 485,524 545,009 656,226
Total Expenditures 21,740,480 22,325,863 22,388,814 25,687,642
Funding Sources
Corporate Fund 15,333,383 16,011,738 15,906,062 18,286,192
Police Special Fund 7,788 10,000 829 5,650
Commuter Parking Fund 20,018 20,204 20,277 -
Police Pension Fund 6,379,290 6,283,921 6,461,646 7,395,800
Total Funds Sources 21,740,480 22,325,863 22,388,814 25,687,642
Personnel Budget by Division
Full Time Positions
Police Services 75.00 75.00 75.00 83.00
Total Full Time 75.00 75.00 75.00 83.00
Total Full Time Equivalents 75.00 75.00 75.00 83.00
Police Department Summary
Police Operations, Special, and Pension
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 188
Police Operations
The Glenview Police Department provides quality law enforcement services to residents and
businesses that promotes a safe and secure environment and fosters a strong sense of security. The
Police Department services include crime investigations, juvenile crime investigations, patrol
operations, traffic and parking enforcement, and crime prevention education.
2022 Accomplishments
Received $40,000 from the 2022 Illinois Department of Transportation (IDOT) Illinois
Traffic Safety Grant Program. Funds were used to support all IDOT 2022 national holiday
safety awareness campaigns and DUI enforcements conducted by the Traffic Unit.
Police body-worn camera program has been fully implemented and aims at giving officers
in the field tools to better support their community safety efforts while providing greater
transparency.
Members of the NIPAS Service Team responded to the Highland Park active shooter
incident on July 4, 2022. Four Glenview officers responded and the police social worker
also provided assistance.
Three supervisory staff members graduated from the Northwestern University School of
Public Safety Staff and Command School (SPSC). The SPSC is an intensive leadership
and management education program that helps prepare experienced law enforcement
professionals for success in senior command positions.
Transitioned to the Front-Line Training and Tracking Program which will monitor hours
officers need to remain certified under the Safe-T Act
Submitted approximately 70 guns to the Northeastern Illinois Regional Crime Laboratory
for proper destruction.
Completed Class #15 of the Citizen’s Police Academy and executed the High-Five Friday
program throughout the school year. The Glenview program was featured on the website
of the Police Executive Research Forum (PERF) as their “photo of the day.”
Expenditure Analysis
Personnel expenditures assume full staffing in 2023 and the addition of eight new positions
for public safety initiatives.
Other Charges include the Village’s pension contribution which is based on the actuarially
determined contribution.
Village of Glenvew Adopted 2023 Budget 189
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 10,447,114 10,706,777 10,633,215 12,397,871
Contractual 567,024 666,465 625,298 871,811
Commodities 152,238 136,690 135,850 201,130
Other Charges 3,799,692 4,036,486 3,986,967 4,033,804
Capital Outlay 7,788 10,000 829 131,000
Total Operating Expenditures 14,973,856 15,556,418 15,382,159 17,635,616
Other Expenditures
Interfund Charges 387,333 485,524 545,009 656,226
Total Other Expenditures 387,333 485,524 545,009 656,226
Total Expenditures 15,361,189 16,041,942 15,927,168 18,291,842
Funding Sources
Corporate Fund 15,333,383 16,011,738 15,906,062 18,286,192
Police Special Fund 7,788 10,000 829 5,650
Commuter Parking Fund 20,018 20,204 20,277 -
Total Funding Sources 15,361,189 16,041,942 15,927,168 18,291,842
Personnel Budget by Position
Full Time Positions
Chief of Police 1.00 1.00 1.00 1.00
Deputy Chief of Police 2.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Commander 4.00 4.00 3.00 4.00
Sergeant 12.00 12.00 11.00 12.00
Police Officer 52.00 52.00 54.00 59.00
Property/Evidence Officer 1.00 1.00 1.00 1.00
Public Service Officer 1.00 2.00 2.00 2.00
Social Worker 1.00 1.00 1.00 2.00
Total Full Time 75.00 75.00 75.00 83.00
Total Full Time Equivalents 75.00 75.00 75.00 83.00
Police Operations
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 190
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 6,172,268 6,076,655 6,277,148 7,205,700
Contractual 207,022 207,266 184,498 190,100
Total Operating Expenditures 6,379,290 6,283,921 6,461,646 7,395,800
Total Expenditures 6,379,290 6,283,921 6,461,646 7,395,800
Funding Sources
Police Pension Fund 6,379,290 6,283,921 6,461,646 7,395,800
Total Funds Sources 6,379,290 6,283,921 6,461,646 7,395,800
Police Pension
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 191
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Village of Glenvew Adopted 2023 Budget 192
Operations
Firefighters'
Pension
Village of Glenvew Adopted 2023 Budget 193
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 20,940,144 20,574,151 21,174,144 22,034,744
Contractual 583,365 851,502 1,162,552 1,247,354
Commodities 411,983 486,699 454,964 579,093
Other Charges 5,779,903 5,965,068 5,954,038 5,297,937
Capital Outlay - 28,000 25,000 103,000
Total Operating Expenditures 27,715,395 27,905,420 28,770,698 29,262,128
Other Expenditures
Interfund Charges 1,296,475 1,237,355 1,338,464 1,351,389
Total Other Expenditures 1,296,475 1,237,355 1,338,464 1,351,389
Total Expenditures 29,011,870 29,142,775 30,109,162 30,613,517
Funding Sources
Corporate Fund 20,732,894 20,748,644 21,380,145 21,582,207
Foreign Fire Fund 117,247 138,710 138,410 141,010
Firefighters' Pension Fund 8,161,729 8,255,421 8,590,607 8,890,300
Total Funds Sources 29,011,870 29,142,775 30,109,162 30,613,517
Personnel Budget by Division
Full Time Positions
Fire Services 85.00 85.00 85.00 85.00
Total Full Time 85.00 85.00 85.00 85.00
Total Full Time Equivalents 85.00 85.00 85.00 85.00
Fire Department Summary
Fire Operations, Foreign Fire, and Pension
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 194
Fire Operations
The Glenview Fire Department provides high quality fire suppression and emergency medical
services to residents and businesses residing in the Village of Glenview, Village of Golf, and
unincorporated areas of Cook County located within the Glenbrook Fire Protection District. Fire
Department services include emergency medical, which provides rapid advanced life support
response to emergency medical incidents, fire suppression and rescue, which responds to and
mitigates a broad range of emergency situations including fires, vehicle extrications, hazardous
materials incidents, above and below ground rescues, water and ice rescues, and miscellaneous
hazard investigations. The department also provides a wide range of public education programs
and services to educate and promote fire safety in the community. Fire department administrative
responsibilities include managing the department’s financial matters, budget requests, budget
compliance, short- and long-term goal development, relations with public and private entities, as
well as personnel matters including staffing, discipline, and labor relations.
2022 Accomplishments
Conducted an RFP and selection process for a new medical transport billing vendor. The
transition to the new vendor has since been completed and continues to be evaluated for
revenue trends.
Evaluation and overhaul of the Fire Department Training Division
Expenditure Analysis
There is an increase in contractual services due to participation in the Ground Emergency
Medical Transport Program for reimbursements for Medicaid transports with Health and
Family Services.
Other charges include the Village’s contribution to fire pensions which are transferred to
the Firefighter’s Pension Fund. The 2022 projected pension contribution is $5,869,323 and
the 2023 budget is $5,177,282, a $692,041 decrease from 2022.
Village of Glenvew Adopted 2023 Budget 195
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 13,071,980 12,651,244 12,768,199 13,342,744
Contractual 289,801 518,988 977,890 1,049,054
Commodities 411,983 486,699 454,964 579,093
Other Charges 5,779,903 5,965,068 5,954,038 5,297,937
Capital Outlay - 28,000 25,000 103,000
Total Operating Expenditures 19,553,666 19,649,999 20,180,091 20,371,828
Other Expenditures
Interfund Charges 1,296,475 1,237,355 1,338,464 1,351,389
Total Other Expenditures 1,296,475 1,237,355 1,338,464 1,351,389
Total Expenditures 20,850,141 20,887,354 21,518,555 21,723,217
Funding Sources
Corporate Fund 20,732,894 20,748,644 21,380,145 21,582,207
Foreign Fire Fund 117,247 138,710 138,410 141,010
Total Funds Sources 20,850,141 20,887,354 21,518,555 21,723,217
Personnel Budget by Position
Full Time Positions
Fire Chief 1.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Fire Battalion Chief 4.00 4.00 1.00 4.00
Fire Captain 3.00 3.00 3.00 3.00
Fire Lieutenant 12.00 12.00 12.00 12.00
Firefighter/Paramedic 48.00 48.00 51.00 51.00
Firefighter 15.00 15.00 14.00 12.00
Total Full Time 85.00 85.00 84.00 85.00
Total Full Time Equivalents 85.00 85.00 84.00 85.00
Fire Operations
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 196
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 7,868,165 7,922,907 8,405,945 8,692,000
Contractual 293,564 332,514 184,662 198,300
Total Operating Expenditures 8,161,729 8,255,421 8,590,607 8,890,300
Total Expenditures 8,161,729 8,255,421 8,590,607 8,890,300
Funding Sources
Firefighters' Pension Fund 8,161,729 8,255,421 8,590,607 8,890,300
Total Funds Sources 8,161,729 8,255,421 8,590,607 8,890,300
Fire Pension
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 197
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Village of Glenvew Adopted 2023 Budget 198
Community Development Administration
Inspectional
Services
Planning
Engineering &
Capital Projects
Special Service
Areas
Village of Glenvew Adopted 2023 Budget 199
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 2,413,382 2,236,708 2,263,130 2,567,830
Contractual 1,757,562 2,777,294 2,739,230 3,151,006
Commodities 8,389 10,704 10,364 17,653
Other Charges 353,283 1,459,616 1,456,856 1,203,047
Capital Outlay - - 283,350 -
Total Operating Expenditures 4,532,616 6,484,322 6,752,930 6,939,536
Other Expenditures
Interfund Charges 46,785 37,245 43,399 35,900
Capital Projects 12,679,338 37,797,813 27,598,455 35,546,933
Depreciation 2,147,633 - - -
Transfer Out 215,126 133,081 134,486 147,664
Total Other Expenditures 15,088,882 37,968,139 27,776,340 35,730,497
Total Expenditures 19,621,498 44,452,461 34,529,270 42,670,033
Funding Sources
Corporate Fund 3,885,935 4,829,842 4,847,377 5,572,529
Special Tax Allocation Fund 135,098 - - -
Glenview Water Fund 3,943,335 11,092,867 9,409,593 11,730,705
Glenview Sanitary Fund 1,396,865 2,142,691 2,240,198 2,025,467
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 92,392 - - -
Special Service Area Bond Fund 339,801 323,526 324,931 334,316
Capital Projects Fund 7,361,459 23,155,644 14,814,367 19,044,805
Glen Capital Projects 104,290 - - -
Motor Fuel Tax Fund 2,299,508 2,907,891 2,892,804 3,962,211
Total Funds Sources 19,621,498 44,452,461 34,529,270 42,670,033
Personnel Budget by Division
Full Time Positions
Administration 2.75 3.75 3.00 4.00
Inspectional Services 5.00 5.00 5.00 6.00
Planning 3.30 3.26 3.26 3.26
Engineering & Capital Projects 2.00 2.00 2.00 2.00
Total Full Time 13.05 14.01 13.26 15.26
Part Time Positions
Inspectional Services 2.25 3.00 3.23 3.23
Total Part Time 2.25 3.00 3.23 3.23
Total Full Time Equivalents 15.30 17.01 16.49 18.49
Community Development Department
Administration, Inspectional Services, Planning, Engineering, Capital Projects
and Special Service Areas
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 200
Administration
The Administration division of the Community Development Department supports the day-to-day
operations. This division includes the Director, Deputy Director and Administrative Coordinator
and oversight of any Department-wide operations.
2022 Accomplishments
Successful oversight of Community Development activities which includes the Village’s
Traffic Committee, numerous special projects and development approvals, updates to
Village codes and creation of FY2023 CIP
Expenditure Analysis
Personnel increased with the assignment of Deputy Director salary from the Planning
Division
Contractual expenditures decreased in 2022 due to the Economic Development and
Downtown Strategic Plan process wrapping up, which were replaced with funding for
implementation of special events and increase in business support.
Commodities include funding for general office supplies and Other Charges include
funding for trainings
Village of Glenvew Adopted 2023 Budget 201
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 367,335 527,534 478,423 700,594
Contractual 404,961 379,607 404,331 202,401
Commodities 1,899 4,350 4,350 3,370
Other Charges 1,027 28,606 28,046 32,590
Total Operating Expenditures 775,222 940,097 915,150 938,955
Other Expenditures
Interfund Charges 21,525 14,373 14,978 13,016
Total Other Expenditures 21,525 14,373 14,978 13,016
Total Expenditures 796,747 954,470 930,128 951,971
Funding Sources
Corporate Fund 617,986 866,450 866,216 896,336
Special Tax Allocation Fund 103,352 - - -
Glenview Water Fund 54,359 65,841 45,159 37,932
Glenview Sanitary Fund 21,050 22,178 18,753 17,703
Total Funds Sources 796,747 954,470 930,128 951,971
Personnel Budget by Position
Full Time Positions
Director 1.00 1.00 1.00 1.00
Administrative Coordinator 1.00 1.00 1.00 1.00
Executive Assistant - - - 1.00
Natural Resources Manager - 1.00 1.00 1.00
Management Analyst I 0.75 0.75 - -
Total Full Time 2.75 3.75 3.00 4.00
Total Full Time Equivalents 2.75 3.75 3.00 4.00
Administration
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 202
Inspectional Services
The Inspectional Services Division of the Community Development Department enforces
Glenview’s building, health, fire, property maintenance and zoning codes. It reviews, approves,
inspects, and issues permits for all construction throughout the Village. Inspectional Services staff
also follows up on violations and complaints and performs all health inspections.
2022 Accomplishments
A new permitting and inspection software was introduced, and adjustments are ongoing to
improve the customer experience
The Development Center processed the issuance of over 2,300 permits, and conducted over
2,200 plan reviews, over 5,300 building inspections and over 2,000 property maintenance
inspections
Expenditure Analysis
Contractual expenditures are budgeted based on a normal workload; if additional resources
are needed for special projects or situations, additional funding would be requested, which
would be offset with additional permit revenue
Commodities include funding for safety shoes and training materials and equipment
Interfund Charges include funding for maintenance and repair of vehicles and reserving for
their future replacement
Village of Glenvew Adopted 2023 Budget 203
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 1,256,680 929,286 994,262 1,026,211
Contractual 539,070 696,723 646,723 1,227,184
Commodities 5,720 5,264 5,264 13,483
Total Operating Expenditures 1,801,470 1,631,273 1,646,249 2,266,878
Other Expenditures
Interfund Charges 18,622 17,447 21,680 18,657
Total Other Expenditures 18,622 17,447 21,680 18,657
Total Expenditures 1,820,092 1,648,720 1,667,929 2,285,535
Funding Sources
Corporate Fund 1,802,737 1,641,260 1,660,361 2,277,981
Glenview Water Fund 17,355 7,460 7,568 7,554
Total Funds Sources 1,820,092 1,648,720 1,667,929 2,285,535
Personnel Budget by Position
Full Time Positions
Inspector 1.00 1.00 1.00 1.00
Sanitarian 1.00 1.00 1.00 1.00
Sustainability Coordinator - - - 1.00
Plan Examiner 1.00 1.00 1.00 1.00
Development Center Manager 1.00 1.00 1.00 1.00
Inspectional Services Manager 1.00 1.00 1.00 1.00
Total Full Time 5.00 5.00 5.00 6.00
Part Time Positions
Customer Service Representative 1.00 1.50 1.50 1.50
Inspector 1.25 1.50 1.73 1.73
Total Part Time 2.25 3.00 3.23 3.23
Total Full Time Equivalents 7.25 8.00 8.23 9.23
Inspectional Services
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 204
Planning
The Planning Division of the Community Development Department leads the economic
development of the Village and reviews proposed land uses and development projects to ensure
compatibility with the Village’s Comprehensive Plan and ordinance requirements. The Division
implements major planning initiatives such as corridor and special area studies, supports property
owners in their marketing and/or redevelopment efforts, and processes petitions for annexations,
rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits.
2022 Accomplishments
Staff coordinated the reviews of 20 New Development Commission cases and 160
Development Adjustments Commission cases.
Major projects included the review of the Allstate property annexation and Dermody
Logistics Campus, Glenbrook Hospital, the GW property commercial development, and
numerous text amendments to the various use districts
Expenditure Analysis
Contractual expenditures include a one-time sign code updates, completion of design
guidelines, completion of the Plan for Nature, oversight of the Glenview History Center, and
funding of third-party consultants for traffic and fiscal impact studies (typically reimbursable
by developers).
Other Charges include funding for various commission minute taking as well as Commission
training and memberships
Village of Glenvew Adopted 2023 Budget 205
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 467,941 463,639 477,916 512,742
Contractual 273,321 929,028 926,528 900,469
Commodities 591 750 750 750
Other Charges 9,200 20,090 17,890 20,240
Total Operating Expenditures 751,053 1,413,507 1,423,084 1,434,201
Total Expenditures 751,053 1,413,507 1,423,084 1,434,201
Funding Sources
Corporate Fund 751,053 1,413,507 1,423,084 1,434,201
Total Funds Sources 751,053 1,413,507 1,423,084 1,434,201
Personnel Budget by Position
Full Time Positions
Deputy Director of Comm. Dev. 1.00 1.00 1.00 1.00
Special Projects Manager 0.30 0.26 0.26 0.26
Senior Planner 2.00 2.00 2.00 2.00
Total Full Time 3.30 3.26 3.26 3.26
Full Time Equivalents 3.30 3.26 3.26 3.26
Planning
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 206
Engineering & Capital Projects
The Engineering Division of the Community Development Department is responsible for
developing the Village’s Capital Improvement Program (CIP), which includes the planning and
funding for the capital maintenance of the Village’s core infrastructure including roadways,
potable water mains, sanitary and storm sewers along with other components. Annually the
Village Board reviews and approves a five-year CIP to ensure these critical components of the
Village’s public infrastructure are adequately maintained. As part of this annual review, the
Village hosts various public workshops to ensure that the public has an open forum for input on
the five-year plan. Additionally, the division provides engineering services (plan review,
inspections and drainage complaints) for all private projects.
2022 Accomplishments
Coordinated the 5-year CIP process which includes the allocation of funds for resurfacing
and reconstruction of roadways, and the replacement or addition of infrastructure (storm
water, sanitary, water)
$27 million was dedicated to CIP projects constructed in 2022
Major infrastructure projects that were bid and constructed include Tall Trees Storm Water
improvements, Linneman water main extension, Central and Woodlawn storm sewer and
curb and gutter improvements, and Patriot/Costco-Home Depot Roundabout
Successfully managed the regulatory engineering function for local private projects
Expenditure Analysis
Contractual expenditures for Baxter and Woodman, whose services include plan review
for permits and design and project management associated with CIP projects, increased
with the additional services to provide grant and CIP assistance. Contractual expenditures
also include funding for dues and memberships, and mailing costs associated with major
infrastructure projects
Interfund Charges include the maintenance and repair of the department’s fleet and
reserves for future vehicle replacement
Details of the 2023 Capital Projects can be found in the Capital Spending and Debt
Management section
Village of Glenvew Adopted 2023 Budget 207
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Personnel 321,426 316,250 312,529 328,283
Contractual 540,210 771,936 761,648 820,952
Commodities 179 340 - 50
Other Charges 114,091 1,220,475 1,220,475 963,565
Capital Outlay - - 283,350 -
Total Operating Expenditures 975,906 2,309,001 2,578,002 2,112,850
Other Expenditures
Interfund Charges 6,638 5,425 6,741 4,227
Capital Projects 12,679,338 37,797,813 27,598,455 35,546,933
Depreciation 2,147,633 - - -
Transfer Out 104,290 - - -
Total Other Expenditures 14,937,899 37,803,238 27,605,196 35,551,160
Total Expenditures 15,913,805 40,112,239 30,183,198 37,664,010
Funding Sources
Corporate Fund 714,159 908,625 897,716 964,011
Special Tax Allocation Fund 31,746 - - -
Glenview Water Fund 3,871,621 11,019,566 9,356,866 11,685,219
Glenview Sanitary Fund 1,375,815 2,120,513 2,221,445 2,007,764
Wholesale Water Fund 62,816 - - -
Commuter Parking Fund 92,392 - - -
Capital Projects Fund 7,361,459 23,155,644 14,814,367 19,044,805
Glen Capital Projects 104,290 - - -
Motor Fuel Tax Fund 2,299,508 2,907,891 2,892,804 3,962,211
Total Funds Sources 15,913,805 40,112,239 30,183,198 37,664,010
Personnel Budget by Position
Full Time Positions
Engineering Division Manager 1.00 1.00 1.00 1.00
Project Manager/CIP Coordinator 1.00 1.00 1.00 1.00
Total Full Time 2.00 2.00 2.00 2.00
Full Time Equivalents 2.00 2.00 2.00 2.00
Engineering & Capital Projects
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 208
Special Service Areas
By State Statute, Special Service Area (SSA) financing is an available funding mechanism for
residents to voluntarily fund (by a voting process) infrastructure improvements and repay the
Village the costs, plus interest, as part of their property tax bill over a period of time. The Village
offers 10 or 20 years (as determined by a majority vote of the property owners) at the Village
borrowing rate at the time of project completion. The Village has worked with various
neighborhoods and has established many SSAs to build new infrastructure, including stormwater
sewers, sanitary sewers, watermains and curb & gutter, in areas that were developed without that
infrastructure. The ability to establish new SSAs has been a successful tool for the infrastructure
cost to be covered directly by those who receive the benefits.
As part of the SSA setup, a boundary is established by Ordinance that is filed and recorded with
Cook County. SSAs have very specific benefitting parcels that are included within the SSA
boundary. After project completion, the final costs are recouped annually with each property
paying their proportionate share of the repayment costs based on their Equalized Assessed Value
(“EAV”) percentage share of the total EAV of the SSA.
The SSA projects are engineered, competitively bid, and constructed under the supervision of the
Village. The process is initiated by a petition, followed by development of conceptual plans and
cost estimates which are provided to the property owners. A formal ballot is conducted in which a
2/3 majority of the property owners must indicate approval for the process to continue. A failure
of the ballot enacts a minimum four-year moratorium for re-consideration of the Special Service
Area establishment.
Expenditure Analysis
Other Charges are made up of debt service payments
Transfers Out is to repay other funds for SSA projects by transferring the property taxes
collected, or other funding sources available, for various special service areas
Village of Glenvew Adopted 2023 Budget 209
Fiscal Year Fiscal Year
2021 Projected 2023
Budgeted Expenditures Actual Budget Actual Budget
Operating Expenditures
Other Charges 228,966 190,445 190,445 186,652
Total Operating Expenditures 228,966 190,445 190,445 186,652
Other Expenditures
Transfer Out 110,836 133,081 134,486 147,664
Total Other Expenditures 110,836 133,081 134,486 147,664
Total Expenditures 339,801 323,526 324,931 334,316
Funding Sources
Special Service Area Bond Fund 339,801 323,526 324,931 334,316
Total Funds Sources 339,801 323,526 324,931 334,316
Special Service Areas
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 210
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Village of Glenvew Adopted 2023 Budget 211
VILLAGE OF GLENVIEW
CAPITAL SPENDING AND DEBT
MANAGEMENT
Village of Glenvew Adopted 2023 Budget 212
Capital Improvements Program
The Village of Glenview Capital Improvement Program (CIP) is a comprehensive schedule of
major public improvement projects which are proposed for the Village within the next five years.
The CIP is comprised of a project description, the financial requirements of projects, the financing
sources, and the timing of the project. The CIP is vital for anticipating and planning for the physical
assets of the Village required for the safety, health and welfare of the people.
The CIP provides an effective method for the Village to systematically construct, maintain,
upgrade, expand and replace the community’s physical assets, as required by Village policy. The
CIP provides for the attainment of long-range capital investment goals within the financial
capabilities of the municipality.
This section provides a broad overview of the CIP and its elements. To gain a more in-depth
perspective of the five year program, the reader should refer to the 2023-2027 Capital
Improvement Program, a separately published document. This document contains detailed project
descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five year
program.
CIP Criteria
Projects that are typically included in the CIP include infrastructure improvements to streets, roads,
and underground piping for water disbursement and sanitary lines. Projects also can include design
work, studies, the purchase of land, land improvements, building construction, maintenance, and
reconstruction projects.
To qualify for inclusion in the CIP, a project must meet the following criteria:
Project costs must be greater than $50,000,
Has a multiple year useful life, and
Results in a capital asset.
Beyond the qualification of a project for addition to the CIP, the Village will evaluate other criteria
to determine the inclusion and timing of qualified projects. The Village will review if:
The capital assets that require maintenance, repair, or replacement, that if not addressed,
will result in higher costs for the Village,
Infrastructure improvements are to support new development or redevelopment,
Projects will have a revenue-generating potential, and
The project reflects changes in Village needs, policies, or goals.
Another item to note is that the Village’s capitalization policy is for items that have a life of at
least two years and a minimum cost of $25,000. Items that are in excess of $5,000 but less than
$50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that
cost less than $25,000 per unit are not capitalized.
Village of Glenvew Adopted 2023 Budget 213
CIP Project Descriptions
The following information is included for each project that is included in the 2023-2027 CIP.
Project Type
The independent CIP document is divided into sections based upon project type. This classification
refers to the general project purpose. The different project types for the Village of Glenview are:
planning, design and construction projects, road resurfacing, road reconstruction, ancillary
projects, water projects, sanitary projects, and Glen related projects.
Name of Project
This section of the CIP gives the project a title.
Project Number
A unique identification number is given to each project to help in tracking project costs.
Total Project Cost
This is an estimated total project cost based upon current assumptions.
Cost by Year
This section provides the cost per year and is broken down by the source of funds for the project.
Description
This section provides a narrative of specific information regarding the project. This section will
highlight information about work to be completed, purpose of the work, relationship to Village
goals, how the project will be completed, and estimated timeline of the project
Map
A map is included to highlight where the project(s) will be completed.
CIP Process
The CIP is a statement of budgetary policy and a planning document. Implementation of the CIP
is a tool to accomplish the adopted goals and policies of the Board of Trustees. Therefore, each
year the Capital Improvement Program is revised and extended for another year maintaining the
five-year program. This annual process is in place to review and update the CIP; completed
projects are removed, new projects are proposed, and scheduled projects are updated. The annual
process allows the Village to adjust to changing circumstances and, as needed, change plans and
priorities to meet the goals of the Village. Below are the major steps in the CIP development:
1. Start – Prepare Forecast Models
2. Develop CIP Budget Guideline
3. Submit Capital Project Requests
4. Citizen Review and Input
5. Develop Capital Projects Budget
6. Board Work Session Review
7. Public Hearings and Adoption
Projects are developed through the course of the fiscal year. The first stage of the process is the
determination of projects to include in the capital program. Projects are proposed by the Village
Village of Glenvew Adopted 2023 Budget 214
Board, residents, or staff to be included in the five year program. These project proposals will
generally identify the scope of the project, related CIP projects, funding sources, and a proposed
schedule. The proposed projects are then reviewed by Village staff to determine if the project is
compatible with Village wide goals.
If the project is deemed compatible with Village goals, staff will evaluate goals based upon the
feasibility of accomplishing the project in a given year and within the limits of the Village’s
control. From this point, staff will work to enhance the project description, funding sources, and
develop a project schedule. Projects are then reviewed by the responsible department and
incorporated within the five year CIP schedule.
During the final stage of the process, Village staff provides recommendations to the Village Board
for approval of the five-year Capital Improvement Program. This recommendation is based upon
Village goals and the impact of the capital projects on the Village’s financial future. Once the five-
year CIP is approved, projects within the first year of the CIP are placed into the CIP Budget and
are prioritized based upon current needs and currently available resources. The Capital Projects
Department is delegated to be project managers of the capital projects and this department works
with other departments to prioritize, schedule and carry out the CIP.
CIP Funding
There are a variety of funding sources available, but these sources are limited in both the amount
available and how these funds can be used. Projects can be funded by village, state or federal
monies, as well as outside agencies and individuals. Village funding sources typically include local
taxes and service fees.
The Village of Glenview’s evaluation of a CIP project’s funding includes the following factors:
All projects must have identified and approved funding sources.
The Project impacts on the Village’s future operating costs must be included in planning
of project and incorporated within the respective department’s operating budgets.
Capital Projects are adopted in whole with the intent that each project retains its budget
authority until project completion.
Projects will not start until the funds have been received – bond, loan or cash flow. The
only exceptions are made for reimbursable projects such as a Special Service Area or
reimbursable grant projects.
Village of Glenvew Adopted 2023 Budget 215
Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects.
Capital Improvement Program Budget
The first year of the five year CIP program is called the capital budget. The capital budget is
integrated with the operating budget of the Village and adopted in one motion.
The CIP projects within the annual CIP Budget utilize project length budgeting. Therefore, costs
associated with an extensive multi-year project could span several years but expenditures would
be approved in the year that the project was started. For instance, all expenditures associated with
the construction of a new municipal building would be approved in 2023 if the project began in
2024 and was completed in 2027.
However, certain projects that span several years can be considered autonomous projects based
upon the different project functions. For instance, if the Village has a road construction project
that starts in 2023 with design of the roadway and then construction of the roadway in 2024, each
function is separated and budgeted to the distinct budget year.
Project Funding Source Description
Corporate Fund Revenues from Local Taxes, Fees, Charges, Intergovernmental and
Investment Income.
Motor Fuel Tax Fund Intergovernmental revenues received from the State.
Special Tax Allocation
Fund
Incremental Property Tax in the Village’s Tax Increment Financing
(TIF) District.
Glen Capital Projects Fund Normally bond proceeds for capital construction projects in the TIF
District.
Permanent Fund Proceeds from the sale of property in the TIF District restricted for
use outside the District.
Water Fund Income received from users of the Village’s Water Utility System.
Wholesale Water Fund Return on Investment from the transportation of water to other
providers through the Village System.
Sewer Fund Income received from users of the Village’s Sanitary Sewer System.
Facility Replacement Fund Funds set aside for the stabilization of costs for repair and
replacement of facilities.
Grants
Non -Village funds provided by the state or federal government for
qualifying projects.
Bonds Temporary borrowing of resources to fund current projects, the
principal of which is paid back over time.
Village of Glenvew Adopted 2023 Budget 216
Impact on Operating Budget
The Corporate Fund includes the revenues and expenditures that drive the daily services provided
by the Village. In addition to these daily services, the Village Board has set forth a policy to utilize
Corporate Funds to accomplish their goal of improving overall Village infrastructure. These
transfers to the capital budget have a direct impact on the Village’s operating budget.
The CIP can have two direct impacts on the Corporate Fund operating budget. The first impact is
the transferring of funds from the Corporate Fund to pay for certain projects; this reduces the
available funds for operations. These projects generally include design projects and road
resurfacing and reconstruction projects. The second impact is the ongoing costs borne by the
Corporate Fund related to improvements made on capital assets.
When funding for capital projects comes from the Corporate and Special Revenues Funds,
operating budget development must have a clear connection to the CIP process. When the Village
decides to use Corporate Funds to pay for capital improvements, the Village must determine the
priority of projects and if revenues are sufficient to maintain normal day-to-day operations of the
Village within the Village’s fund balance policy. The Village also must consider the creation
and/or expansion of current Village infrastructure and the ongoing costs of maintenance. For
example, if a new roadway is built, as was the case in the Glen, then the Public Works Department
must include supplemental information in its budget to maintain the new roadways. This would
include not only employees or contractors to maintain the roadway, but equipment and supplies
for the roadway maintenance.
From 2023-2027, the Village currently plans to directly transfer $37,762,585 from the Corporate
Fund for capital projects.
Non- Routine Capital Expenditures that Impact the Operating Budget
Project Description Impact on Operating
Budget
Crack Sealing The annual program seals roadway cracks to
prevent water from penetrating the base
material and causing deterioration. Crack
sealing extends the life of the roadway.
Moderate Reduction – $85K
for reduced resurfacing costs
Restoration and
Tree Trimming &
Removal
A project may require trees to be removed
or trimmed which is part of the project
budget.
Moderate Reduction - $25K
to $100K for reduced tree
removals and trimming
Sanitary Sewer
Lining
The lining of the sewer mains extends the
life of the main and prevents infiltration.
Significant Reduction –
Greater than $100K in sewer
main repairs
Sanitary Sewer
Television
Inspections
Sewer televising identifies areas of concern
and preventative maintenance is performed
Significant Reduction –
Greater than $100K in routine
maintenance costs
Village of Glenvew Adopted 2023 Budget 217
Project Description Impact on Operating
Budget
Public Works Repairs of sealants surrounding exterior
windows and doors, control joints, phased
walls and masonry in order to maintain or
improve the energy efficiency of the
facility
Small Reduction – Less than
$10K for reduced energy
costs.
Village of Glenvew Adopted 2023 Budget 218
Capital Improvement Program
CORE INFRASTRUCTURE $16,569,376
Design $2,214,570
Annual activities include road surveying, clean construction and demolition debris soil testing, material
testing, Capital Improvement Program (CIP) design (road, water, sanitary, storm and natural resources),
inspectional and project management services, bridge and retaining wall inspection, drainage analysis and
assessment, and associated design contingencies.
Road Resurfacing $2,242,806
Road resurfacing projects involve grinding of street surface, underground utility spot repairs, minor
concrete work including sidewalk and curb and gutter replacement, roadway patching, new street surface
placement, and landscape restoration. In addition, Minor Area Repair Strategy – Asphalt (MARS-A) and
Minor Area Repair Strategy - Concrete (MARS-C) patching is included throughout the Village. There will
be a total of 4.6 miles resurfaced in 2023. The roadways include:
Gladish Lane (Glenview Road to North End)
Thistle Road (Independence Avenue to Lehigh Avenue)
Thistle Road (Annapolis Drive to Independence Avenue)
Bluestem Lane (Chestnut Avenue to Cottonwood Drive)
Cottonwood Drive/Fielding Drive (Thistle Road to Primrose Lane)
Timothy Drive (Primrose Lane to Cottonwood Drive)
Daisy Avenue (Bluestem Lane to Primrose Lane)
Independence Avenue (Fielding Drive to Patriot Boulevard)
Indian Ridge (Mohawk Lane to Osage Drive)
Indian Ridge CDS (Indian Ridge to end of CDS)
Prairie Lawn Road (Independence Avenue to East Lake Ave
Peachgate Road/Lane & CDS's (Prairie Lawn Road to Peachgate Lane)
Huber Lane (East Lake Avenue to North CDS)
Monroe Avenue (North End to Chestnut Avenue)
Jefferson Avenue (Monroe Avenue to West End)
Rogers Avenue (Monroe Avenue to West End)
Huber Lane (Harrison Street to Central Road)
Alley Reconstruction (Waukegan Road to Maplewood Lane)
MARS Asphalt (various locations Village-wide)
MARS Concrete (supplemental to Public Works budget)
Road Reconstruction $12,112,000
Typical work involves street removal, curb removal, underground utility
installation/replacement/relining/repairs, public utility relocations, curb installation, sidewalk replacement,
roadway base repair, street pavement installation, parkway grading, and landscape restoration. There will
be a total of 3.1 miles reconstructed in 2023. The roadways include:
Blackthorn Drive (Sequoia Trail to Silverwillow Drive)
Redbud Lane (Basswood Circle to Blackthorn Drive)
Maclean Court (West End to Waukegan Road)
Linneman Street (Larkdale Drive to Elm Street)
Spruce Street & Alleys (Linneman Street to Henley Street)
Spruce Street (Glenview Road to Fir Street)
Village of Glenvew Adopted 2023 Budget 219
Washington Street (Golf Road to Colfax Avenue)
Lincoln Street (Colfax Avenue to Harrison Street)
Prairie Lawn Road (Linneman Street to Glenview Road)
SPECIAL PROJECTS $5,096,930
Glenview Road and Harlem Avenue Streetscape Phase I $50,000
This project consists of completing preliminary design (Phase I Engineering) and plans for the Glenview
Road adjacent to the Library and Harlem Avenue between Dewes Street and Washington Road. The
planned improvements will include upgraded streetscape, streetlight replacement, and traffic signal
replacement at Harlem and Glenview. This project started in FY2022 and will continue next year.
Streetscape improvements and enhancements to the landscaping were raised as desired outcomes in the
Economic Development Strategic Plan and including these CIP components would allow for a consistent
streetscape design (e.g., street, and pedestrian lighting, landscaping, sidewalk, street furniture, and
potential public parking) throughout the downtown along Glenview Road.
Intelligent Traffic Management Program $500,000
This project consists of completing Phase I of a local Intelligent Traffic Management Program (or
SMART intersections) for the Village to implement on areas and intersections surrounding Glenbrook
South High School (GBS). This project would include new technology with cameras that would adapt
and adjust signal timing to actual needs in the field. Staff met with multiple consultants and communities
that have implemented new SMART intersections and will have a recommendation to start this Phase I
before the end of this year with implementation in FY 2023. Coordination will be required with both the
state (IDOT) and the count (Cook County Highway Department) who maintain the impacted signals. With
lessons learned after implementation of Phase I, the project could expand to cover additional intersections
and corridors of concern.
Streetscape Improvements for Waukegan Road – Phase I Engineering $400,000
This CIP project consists of completing Phase I Engineering (concept design), to begin in FY2023 and be
completed in FY2024 in coordination with IDOT. This CIP streetscape project plan would include
updated street and pedestrian lighting, sidewalks, street furniture and landscaping, and other features
consistent with the streetscape design for the Waukegan Road corridor and make it consistent with the
other downtown streetscape enhancements along Glenview Road.
East Lake and Waukegan Road Intersection Phase II $225,000
This project consists of engineering design (Phase II) and plans for the intersection of East Lake Avenue
and Waukegan Road, which is supported by the Congestion Mitigation and Air Quality (CMAQ)
grant funding, and Illinois Department of Transportation (IDOT). The planned intersection and
pedestrian improvements will increase capacity, level of service, and safety of this regionally significant
intersection. The proposed project will include geometry modifications to add right turn lanes and
improved left turn channelization, traffic signal upgrades, pedestrian crossing safety improvement,
multi-use sidewalk construction, and lighting improvements. Phase II Engineering began in FY2022
and is anticipated to be completed by 2024.
Milwaukee-Zenith Intersection- Pedestrian Improvements
Construction and Inspections $550,000
The intersection of Milwaukee Avenue and Zenith Drive serves as the entrance to the Glenview Park
District’s Community Park West, which is home to numerous Park District sports fields, a dog park, skate
park, and existing multi-use paths. The existing signalized intersection at this location currently lacks
Village of Glenvew Adopted 2023 Budget 220
pedestrian signals and marked crosswalks which have been requested for several years. The proposed
project at this intersection is to improve pedestrian safety by replacing the existing traffic signal with
modern and decorative equipment including pedestrian countdown signals. The existing ADA deficient
pedestrian crossings will be replaced with ADA compliant sidewalk ramps, crosswalks, and associated
signage. Curbs will be replaced at the intersection corners to widen and improve vehicle turning
movement capabilities for Zenith Drive traffic. This project is supported by Illinois Transportation
Enhancement Program (ITEP) grant funding in the amount of $175,500 and by the Invest in Cook in the
amount of $142,000. The construction for these improvements is scheduled to be completed in FY2023.
Glenview Road Bridge Middle Fork Phase I $50,000
This project consists of completing a preliminary design (Phase I) and plans for the future reconstruction
of the Glenview Road Bridge over the Middle Fork of the North Branch of the Chicago River, which is
located west of Harms Road. This project started in FY2022 and will continue in FY2023.
Illinois Department of Transportation Willow Road/Pfingsten Improvements
And Willow Road Resurfacing Project $250,000
The Willow Road and Pfingsten Road Intersection improvements and Willow Road Resurfacing are
managed by IDOT. The intersection project is anticipated to be finalize next year and consisted of adding
eastbound and westbound dedicated right-turn lanes on Willow Road, improving the sightlines for the
eastbound and westbound left-turn movements on Willow Road by incorporating a 4’ striped median
between left-turn lanes and the adjacent thru lanes to align the opposing left-turn lanes. Additional
improvements include widening the sidewalks on the south side of Willow Road to 8-feet, upgrading the
pedestrian crossings/traffic signal at the intersection, and upgrading and replacing the traffic signal with
decorative posts and mast arms. The Willow Road Resurfacing consists of repaving the Willow Road
between Landwehr and Waukegan Road as well as traffic signal improvements and replacement of some
concrete medians with landscape medians. This project is anticipated to be completed next year. This
cost represents the Village cost share for the improvements, including construction of a multi-use path,
upgrading traffic signal with new Emergency Vehicle Preemption system and other improvements
requested by the Village. The construction of both improvements will be completed in FY2023.
Reach 1 Payback (Year 12) $24,370
During 2010, the Village received a 0% interest loan along with a grant (25%) to rebuild Reach 1 of
the North Branch of the Chicago River, just south of Willow Road, as a high-priority natural resources
project. The project re-meandered the river, stabilized the banks and provided various riffle pools. The
2023 CIP reflects year thirteen of the twenty-year payback schedule.
Chestnut Avenue Widening Construction & Inspections $690,000
This construction project consists of improving Chestnut Avenue between Lehigh Avenue and
Waukegan Road. The planned improvements include widening of the roadway to provide a continuous
center left-turn lane or green median as well as storm sewer upgrade to improve drainage for both the
roadway and adjacent properties. Additionally, a 10 ft.-wide multi-use path is proposed on the north side
of Chestnut, supported by Illinois Transportation Enhancement Program (ITEP) grant funding in the
amount of $823,780, which includes construction costs. Phase II Engineering was approved and started
in FY2021 and completed and bid in FY2022. Start of construction will begin in Spring of 2023. This
project is supported by the Surface Transportation Program Grant in the amount of $3,003,000 for the
construction and construction engineering.
Pfingsten/East Lake/West Lake Intersection – Phase I Engineering $225,000
The intersection of Pfingsten Road, West Lake Avenue and East Lake Avenue provides connectivity
between existing trail, residential, business, and multiple school destinations. This project consists of
Village of Glenvew Adopted 2023 Budget 221
completing Phase I Engineering for reconstruction of the West Lake Avenue and Pfingsten Road
intersection to provide improved traffic flow, vehicle safety, and pedestrian/bicycle safety. New right
turn lane channelization is proposed at West Lake Avenue going northbound on Pfingsten, as well as
reconfiguration of the lanes of the West Lake Avenue and GBS main entrance. The existing traffic
signal will be replaced, and the existing pedestrian/school crossing at the intersection will be enhanced
with new pedestrian countdown timers and high visibility crosswalks. This project is supported by the
Invest in Cook funding in the amount of 112,500 and Phase I Engineering is scheduled to be completed
in FY2023.
1700 Block Glenview Parking – Downtown $800,000
As part of the Downtown Revitalization Plan, funding has been allocated to provide additional parking
within the downtown area. This project consists of adding and improving parking at 1700 block of
Glenview Road.
Pebbleford/Mary Kay Pond Fence $25,000
This project consists of replacing of approximately 100 linear feet of deteriorated fence, including the
gate surrounding the Village’s detention pond. This fence replacement is scheduled in conjunction with
the improvements on Pebbleford and Mary Kay Lane.
Longvalley Riverbank - Natural Resources Project Construction $400,000
This is a water quality project for the West Fork of the North Branch of the Chicago River on the 1200
block of Longvalley on the floodplain buyout property, where structures were removed in 2015 due to
frequent and excessive flooding. The Village applied for a grant from the Illinois Environmental
Protection Agency’s 319(h) program that will cover approximately half of the improvement costs on
Village-owned property that will reduce pollutants in the river. The proposed project consists of
construction of the proposed improvements, which follow best management practices, include removing
invasive plan species along the west riverbank, installing a bio-swale and rain garden along and within 40
feet of the river and stabilizing the riverbank. The bank will be stabilized using rock armoring and
vegetation and a rock riffle structure. These improvements will improve the immediate area by creating
naturalized flora which will encourage native fauna. Additionally, the reduced pollutant runoff to the river
will further improve the water quality of this scenic waterway. There is no anticipated impact to the east
riverbank. The proposed design for this project is anticipated to be completed in FY2022 and constructed
in FY2023.
Public Works Campus Project $519,500
Design and permitting costs to confirm the project design, secure site plan approval and complete an
updated pre-bid cost estimate for the improvements to the campus. The proposed improvements will be
made in 2024 to expand operational efficiencies and address current maintenance needs.
Construction Project Contingency $314,961
This budget is reserved as contingency funds related to any of the reconstruction or special projects
programmed for construction in FY2023 and localized quick-win improvements (landscaping, grading,
drainage, repairs) to the Village’s infrastructure on public property or within public right-of-way, or
under mitigating circumstances on private property.
The Glen and Glenview Road Landscaping $100,000
This budget is reserved to improve and replace landscaping areas in the Glen Town Center and
Downtown Glenview, an inventory for the Village-wide streetlights and identify recommended
improvements in the future plan.
Village of Glenvew Adopted 2023 Budget 222
Comprehensive Plan Initiative to Coordinate Street Lighting $25,000
This budget is reserved to initiate and conduct an inventory for the Village-wide streetlights and identify
recommended improvements in the future plan.
Miscellaneous Restoration / Landscaping $65,000
To facilitate closure of projects from the previous construction season, isolated restoration measures in
the parkway tend to re-occur the following spring which require separate budget funds. Capital Projects
staff will re-inspect all current and previous year capital projects and utilize this project funding to
address any follow-up restoration measures and residents’ reimbursements before transferring parkway
maintenance responsibilities back to the adjacent residents and the Public Works Department.
Crack Sealing $63,600
This is the Village’s annual crack-sealing program managed by Public Works funded from the CIP.
Crack- sealing is an important maintenance strategy to protect the roadway base course from early
failure.
Seal Coating $20,000
In coordination with the Village’s Public Works Department approximately one-half mile of Village
roadway will be seal coated to extend the service life of the existing pavement.
WATER SYSTEM PROJECTS $7,164,000
Water Main Replacement Projects $7,164,000
The Village prioritizes replacements of aged water mains that have a record of breaking and causing water
service interruption. Whenever possible, water mains are replaced in coordination with other necessary
capital improvements. The 2023 program will replace 20,100 feet (3.8 miles) of water main as proposed,
which includes the planned reconstruction streets as well as the additional water main replacements added
to those streets to be resurfaced based on the recommendations of the approved Water System Strategic
Plan.
Mary Kay Lane (Maple Leaf Drive to Greenwood Road)
Lilac Avenue (Maple Street to Milwaukee Avenue)
Dearlove Road (Central Road to Milwaukee Avenue)
Wildberry Drive (South CDS to 1820 Wildberry Drive)
SANITARY SEWER PROJECTS $497,075
Sanitary Sewer Television Inspections $110,000
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future
capital improvement projects primarily with road reconstruction programs. Additional high-concern
sanitary televising is also included as directed by Public Works.
Sanitary Sewer and Manhole Lining $372,075
Sanitary sewer and manhole lining is a cost-effective rehabilitation program that lines sewers without
requiring excavation and extends the life of the sewer. These funds are for use in areas throughout the
Village.
Village of Glenvew Adopted 2023 Budget 223
Cost Sharing Program - Overhead Sanitary Conversion $15,000
This budget is reserved as cost-sharing with homeowners who convert private “gravity” sanitary sewer
service to “overhead”. This reduces the risk of sanitary sewer backup into homes. The program funds
projects 50/50 with a Village participation cap of $7,500.
STORMWATER PROJECTS $566,032
Storm Sewer TV Inspections $91,032
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future
capital improvement projects primarily with road reconstruction programs. Additional high-concern storm
sewer televising is also included as directed by Public Works.
Quick-win Storm Water Project Design and Construction $50,000
As identified in the Village’s stormwater master plan, the Flood Risk Reduction Program, there are multiple
projects that are moving forward to improve the storm water level of service for local neighborhoods. This
funding is reserved for design and construction of the improvements.
Stormwater Master Plan Updates $315,000
This project will consist of updating the Village-wide Stormwater Master Plan, including reviewing, and
updating the projects completed as part of the Stormwater Task Force 2010 recommendations. The goal is
to update the Plan, including modeling and mapping, and review the existing programs to provide
recommendations for future implementation of drainage improvement programs including cost sharing
programs. The work on the plan started in FY2022 and it’s anticipated to be completed in FY2023.
Rain Garden Program $5,000
This is a continuation of a program started in FY2007 to partially subsidize the cost of installation of rain
gardens on private residential properties to mitigate storm water runoff and provide water quality
improvements. Residents with an existing drainage issue submit an application along with a proposed
landscaping plan. If the plan has a drainage benefit and a proper planting plan, they will qualify for the
Village to reimburse them 50% of the project costs up to $1,000 upon final inspection. This program assists
the Village in meeting portions of requirements
Storm Water Lining $95,000
Storm sewer lining is a cost-effective rehabilitation program that lines sewers without requiring excavation
and extends the life of the sewer. These funds are for use in non-street specific areas throughout the Village.
Cost Sharing Program – Holistic Engineering Inspections $10,000
One of the cost sharing programs approved by the Village Board includes completing an engineering
inspection and report by a Drainage Engineer. The Village has negotiated rates and pays 50% of the cost
(or $400).
Village of Glenvew Adopted 2023 Budget 224
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Village of Glenvew Adopted 2023 Budget 225
CORE INFRASTRUCTURE 2023 2024 2025 2026 2027 TOTAL
Design
Design/(Pavement Testing, Surveying)/Contingency 100,000 - - - - 100,000
CCDD Testing 60,000 - - - - 60,000
Road Design (B&W)864,192 - - - - 864,192
CIP Inspections and Project Management (B&W)1,181,878 - - - - 1,181,878
Core CIP Design/Project Management (2023-2025)10,000 - - - - 10,000
Bridge and Retaining Wall Inspection and Assessment 329,961 - - - - 329,961
Natural Resource Project Design (Longvalley)8,000 - - - - 8,000
Design Subtotal 2,554,031 1,812,840 1,581,610 1,762,509 1,685,000 9,395,990$
Road Resurfacing
Blustem Lane 171,267 - - - - 220,000
Cottonwood Drive/Fielding 292,000 - - - - 257,500
Daisy Avenue 34,111 - - - - 182,000
Gladish Lane 58,000 - - - - 1,143,766
Huber Lane 134,000 - - - - 94,950
Independence Avenue 356,000 - - - - 165,194
Indian Ridge and CDS 398,000 - - - - 1,183,745
Jefferson Avenue 62,000 - - - - 135,995
Monroe Avenue 113,000 - - - - 105,000
Peachgate Road & CDS's 192,000 - - - - 105,000
Prarie Lawn Road 67,000 - - - - 105,000
Rogers Avenue 62,000 - - - - 105,000
Thistle Road 127,692 - - - - 105,000
Timothy Drive 34,067 - - - - 105,000
Alley Paving (Maplewood)71,670 - - - - 167,800
MARS Asphalt and Concrete 70,000 - - - - 80,433
Road Resurfacing Subtotal 2,242,806 3,524,467 3,809,964 4,657,243 1,384,879 15,619,359$
Road Reconstruction
Blackthorn Drive 1,937,000 - - - - 1,937,000
Lincoln Street 828,000 - - - - 828,000
Linneman Street 2,053,000 - - - - 2,053,000
Maclean Court 782,000 - - - - 782,000
Prairie Lawn Road 1,620,000 - - - - 1,620,000
Redbud Lane 467,000 - - - - 467,000
Spruce Street and Alleys 2,018,000 - - - - 2,018,000
Washington Street 2,407,000 - - - - 2,407,000
Road Reconstruction Subtotal 12,112,000 12,663,833 4,723,147 8,748,766 7,066,645 45,314,391$
Special Projects
Downtown Parking Improvements 800,000 - - - - 800,000
East Lake / Waukegan Intersection Phase II 225,000 - 990,000 - - 1,215,000
Glenview Harlem Streetscape Phase II 50,000 250,000 - 1,000,000 - 1,300,000
Glenview Road Bridge - Middle Fork NBCR (Phase 1)50,000 - - - - 50,000
Intelligent Traffic Management Program 500,000 - - - - 500,000
Lead Service Lines 100,000 - - - - 100,000
Longvalley River Stabilization Project 400,000 - - - - 400,000
Milwaukee/Zenith Intersection (ITEP)550,000 - - - - 550,000
Miscellaneous Restoration / Tree Trimming & Removal & Landscaping 50,000 95,000 52,000 95,000 52,000 344,000
Pebbleford/Mary Kay Pond Fence 25,000 - - - - 25,000
Public Work Campus Project 519,500 - - - - 519,500
Reach 1 payback(year 13)24,370 24,370 24,557 24,557 24,557 122,411
Rebuild Public Infrastructure/Pfinsten/E Lake/W lake Intersection 225,000 - - 450,000 700,000 1,375,000
Seal Coating/ADA Ramp Replacement (PW)- 15,000 15,000 15,000 15,000 60,000
Shermer Road Resurfacing - Phase I - - - 350,000 400,000 750,000
Tall Trees Flood Prevention - Phase III - - - - 1,000,000 1,000,000
Baxter Trail/Fence - - - - 20,000 20,000
The Glen & Glenview Road Landscape 100,000 - - - - 100,000
Waukegan Road Streetscape Phase 1 400,000 300,000 350,000 455,000 350,000 1,855,000
Willow Pfingsten Traffic Signal & Willow Road Resurfacing 250,000 - - - - 250,000
Willow-Shermer Intersection - - - 250,000 - 250,000
Crack Sealing (managed by PW & Baxter) 63,600 85,000 88,400 88,400 88,400 413,800
CORE INFRASTRUCTURE 2023 2024 2025 2026 2027 TOTAL
Comphrehsive Plan Initiative to Coordinate Street Lighting 25,000 - - - - 25,000
Lake/Milwaukee (IDOT) Path (TAP)- - 1,220,000 - - 1,220,000
Natural Resource Project Construction - 150,000 - - 10,000 160,000
Willow Road Bridge Replacement at Techny Basin - - 50,000 - - 50,000
Willow/Sanders (IDOT)- - 100,000 - - 100,000
Special Projects Subtotal 4,357,470 919,370 2,889,957 2,727,957 2,659,957 13,554,711$
Water System Projects
Lead Service Lines Project (ARPA funds)400,000 - - - - 400,000
Village of Glenvew Adopted 2023 Budget 226
Wildberry Drive 416,000 749,000 - - - 1,165,000
Mary Kay Lane 3,142,000 - - - - 3,142,000
Lilac Ave 1,070,000 - - - - 1,070,000
Dearlove Road 1,846,000 - - - - 1,846,000
Chestnut Water Main Crossings & Roadway 690,000 - - - - 690,000
Wager Road - 1,289,695 - - - 1,289,695
Greendale Road - 70,400 - - - 70,400
Maple Leaf Drive - - 1,343,000 - - 1,343,000
Raleigh Road - - 2,250,000 - - 2,250,000
Glenview Road - - 325,000 - - 325,000
Meadow Lane - - 1,050,255 - - 1,050,255
Hillside Road - - - 515,000 - 515,000
Revere Road - - - 510,000 - 510,000
Grove Street - - - 715,000 - 715,000
Vernon Drive - - - 1,085,000 - 1,085,000
Valley Lo Lane - - - 1,080,000 - 1,080,000
Park Drive - - - - 1,865,716 1,865,716
Windsor Drive - - - - 687,000 687,000
Golfview Road - - - - 898,000 898,000
Pam Anne Drive - - - - 1,090,250 1,090,250
Laramie Avenue - - - - 1,222,000 1,222,000
Maple Street - - - - 1,379,000 1,379,000
Bel-Air Drive - - - - 329,000 329,000
Water System Projects Subtotal 7,564,000 2,109,095 4,968,255 3,905,000 7,470,966 26,017,316$
CORE INFRASTRUCTURE 2023 2024 2025 2026 2027 TOTAL
Sanitary Sewer Projects
Sanitary Sewer TV Inspections (review & report)110,000 120,000 130,000 114,400 114,000 588,400
Sanitary Sewer and Manhole Lining 372,075 365,911 502,067 447,439 561,794 2,249,286
Cost Sharing Program - Overhead Sanitary Conversion 15,000 15,000 40,000 50,000 50,000 170,000
Sanitary Sewer Projects Subtotal 497,075 500,911 672,067 611,839 725,794 3,007,686$
Storm Water Projects
Storm Sewer TV Inspections (review & report)91,032 101,500 94,673 94,673 94,673 476,551
Quickwin Storm and Special Project Design 25,000 20,000 30,000 20,000 25,000 120,000
Storm Water Master Plan 315,000 - - - - 315,000
Quickwin Storm construction 25,000 63,155 30,000 30,000 25,000 173,155
Cost Sharing - Rain Garden Program 5,000 15,000 5,000 10,000 10,000 45,000
Storm Water Lining 95,000 59,643 77,272 29,743 51,441 313,099
Cost Sharing Program - Engineering Inspections 10,000 15,000 15,000 15,000 15,000 70,000
Lehigh / Swainwood Detention - - 1,305,437 - - 1,305,437
Phillips Drive Stormwater Improvements - - - - 900,000 900,000
Storm Water Projects Subtotal 566,032 274,298 1,557,382 199,416 1,121,114 3,718,242$
TOTAL CORE INFRASTRUCTURE USES 29,893,414 21,804,814 20,202,382 22,612,730 22,114,355 116,627,695$
PUBLIC WORKS 2023 2024 2025 2026 2027 TOTAL
Facilities Management
Municipal Center - - 267,500 360,590 - 628,090
Public Works Ph I - 5,195,000 - 219,350 - 5,414,350
Public Works Ph II - - - 77,040 - 77,040
Fire Station 6 - - - - 107,000 107,000
Fire Station 7 - - - 107,000 - 107,000
Fire Station 13 - 81,782 - - - 81,782
Fire Station 14 81,782 - - - 81,782
Facilities Management Subtotal - 5,358,564 267,500 763,980 107,000 6,497,044$
Water Facilities and Train Stations
Downtown Train Station - - - - 513,600 513,600
North Glen Train Station - - 222,076 - 936,250 1,158,326
West Lake Pump Station - - 1,161,943 - - 1,161,943
Rugen Sr. Pump Station 1,135,453 - - - - 1,135,453
Rugen Jr. Pump Station - - 839,040 - - 839,040
Laramie Pump Station 646,000 - - - - 646,000
Cariann Lift Station - - - 75,000 - 75,000
Arbor Lift Station - - - 75,000 - 75,000
East Lake Lift Station - - - 69,550 - 69,550
Waukegan Road Elevated Tank - - - 374,500 - 374,500
Citizens Booster Station - - 74,000 - - 74,000
Water Facilities and Train Stations Subtotal 1,781,453 - 2,297,059 594,050 1,449,850 6,122,412$
Total Public Works 1,781,453 5,358,564 2,564,559 1,358,030 1,556,850 12,619,456$
TOTAL 2023-2027 CAPITAL IMPROVEMENT PROGRAM 31,674,867$ 27,163,378$ 22,766,941$ 23,970,760$ 23,671,205$ 129,247,151$
Village of Glenvew Adopted 2023 Budget 227
Debt Management
The Capital Improvement Program (CIP) section describes how the Village provides for its
infrastructure needs. It was noted in that section that operating revenues are the primary source
for CIP projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be
paid out of current revenues. However, when large capital projects are planned, they are often
greater than the capacity of annual revenue sources. When this happens the Village can use long-
term bonds or other debt as a source to provide the necessary financing for capital projects.
Long-Term Bonds
Much like bank financing, the Village sells bonds on the open market to secure enough proceeds
to pay for a project. With a ready source of cash, the Village can complete a large project without
the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds must be
repaid over time, at market driven interest rates. These payback terms are spread based on the
flow of revenue and can range from five to twenty years or more.
There are several reasons why bond financing is an attractive source of capital. The first reason is
that bond financing carries a lower risk; municipal governments can pledge revenue streams for
bond repayment creating lower interest rates. The second reason is that municipal bonds are
attractive to investors because of potential favorable income tax treatments of bond interest
payments.
Interest rates are fixed at the time of the bond sale, providing the Village with a known payment
schedule. Servicing this debt becomes part of the operating budget along with operational capital
needs. As noted in the Fund Information section, the Village maintains a Debt Service Fund, which
is used to account for payment of the debt. Monies are transferred in from other operating funds
that can now pay over time for a costly project rather than trying to set aside monies until sufficient
resources are available.
Most governments have been active in the bond market for years, especially with low long-term
rates. The Village of Glenview is no exception.
Bond Types
There are different types of bonds used depending on the type of project and its anticipated
repayment funding. A description of the bond types and their use by the Village follows.
General Obligation Bonds
This type of bond relies on property tax financing rather than current operating revenues. Because
of Glenview’s status as a ‘home rule’ community, voter approval is not required before the
issuance of these types of bonds.
Revenue Bonds
These bonds are similar to general obligation bonds except that they do not have the support of
local property tax base for repayment. Instead, a source of revenue related to the project is pledged
for repayment of the bonds. A typical revenue bond is related to the Water Fund. The user charges
of the Water Fund can be pledged for repayment of the bonds, as it is a reliable source of revenue.
Debt service payments would then claim priority for spending from the fund until the bonds were
repaid. The Village does not currently use this type of bond; however, it can be used if the need
should arise.
Village of Glenvew Adopted 2023 Budget 228
Special Service Area Bonds
Special Service Area financing is a special bonding arrangement for capital improvements
benefiting residents in specific areas of the Village. This debt is authorized by the property owners
within those areas and these bonds are levied to those property owners. The Village does, and may
continue to use, Special Service Area financing.
Village of Glenview Debt
The Village of Glenview’s dedication to providing quality service is the foundation for the Village
taking on debt. Below is a history of the Village’s borrowing, broken down by the repayment
source each year.
* Source: Village of Glenview Finance Department Records
As of December 31, 2021, the Village has borrowed $48,318,843 through four bonds and two
loans. Of that amount, the Village’s current outstanding debt at December 31, 2021 is:
Principal $ 26,127,458
Interest $ 3,892,280
Total $ 30,019,738
This outstanding debt repayment is through 2033 and is paid through multiple sources, including:
Property
Corporate
and CIP Enterprise TIF Total Government
Tax Funds Library Funds Funds Debt
5,045,000 4,276,517 11,918,500 3,547,441 1,340,000 26,127,458
The 2022 Tax Levy requirement to meet debt service payments on the outstanding bonds is
$4,704,011; although $1,129,432 is abated leaving a net requirement of $3,574,579. The reasons
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Ten Year History of Village of Glenview Debt - Principal
Glen & WGTIF Funds Library Funds Property Tax Enterprise Funds Special Service Areas Corporate and CIP
Village of Glenvew Adopted 2023 Budget 229
for the abatements are that the funds required for repayment are either escrowed or are available
from other Village of Glenview funds.
A listing of the Village’s current debt and repayment plans are located in Table A and subsequent
debt service payment schedules.
Impact of Debt Service
Much like the impact of capital projects, debt service payments are paid from the same general
revenues that are used for operations. A balance must be achieved between operational needs,
debt requirements and capital expenditures to stay within the limitations of annual revenues. Each
year, the Board of Trustees and staff work carefully to assure this balance.
To guide the Village in maintaining a healthy balance between operational needs, debt
requirements and capital, the Village uses several indicators. These indicators include percentage
of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal income, and
the Village’s bond rating.
The first three key indicators measure the health of the local economy and provide a perspective
of the Village’s ability to repay debt. Debt represents leverage against the local economy and these
indicators show the health of the economy and its ability to bear responsibility for the retirement
of the debt. The final indicator, the bond rating, utilizes each of the other indicators and provides
an overall grade of the Village and its ability to assume debt.
There are no set standards for the three guidelines because each community has a different set of
circumstances. Communities that are growing must fund infrastructure projects before
development can occur and will have higher debt burdens until businesses and people move-in,
allowing the local economy to bear the cost of the improvements. Mature communities have aging
infrastructure and redevelopment projects that can drive the costs of capital expenditures up for
periods of time, but once completed allows the debt to be absorbed over time into the broader tax
base.
The best way to analyze the information is to take a global view and determine if the Village has
a strong local economy, the ability to pay for debt over the long-term, and if there are mechanisms
in place to pay for these improvements. The following pages provide specific indicator analysis of
the Village’s debt. Looking at the debt over a period of time allows the evaluation of any major
fluctuations in debt burden for the Village and can provide a view of major projects undertaken by
the Village.
Percentage of Debt per Equalized Assessed Valuation (EAV)
The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for
Village debt with TIF related debt and without TIF related debt. The Village is a home-rule
municipality and therefore has no legal debt limit whereas non-home rule communities have a debt
limit of 8.625% of EAV (ILCS Chapter 24/8-5-1). The Village’s total current debt as a percent of EAV
is 0.385%, which is below the limit for non-home rule communities. This indicator is important
because once the TIFs are completed; property in the TIF becomes part of the total EAV and will
drive down this percentage rate.
Village of Glenvew Adopted 2023 Budget 230
* Source: Cook County Clerk’s Office and Village of Glenview Finance Department Records
Debt per Capita
The second major indicator is debt per capita. This indicator shows the ability of the Village to
spread the cost of debt across the population. If the debt per person is too high, then it could be
difficult for the Village to carry the debt without finding additional sources of revenue. Currently,
the Village’s debt per capita is $292 with TIF related debt and $264 without TIF related debt.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Percentage of Debt per Equalized Assessed Valuation (EAV)
Percentage of Debt per EAV Percentage of Debt per EAV w/o Glen
-
500
1,000
1,500
2,000
2,500
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Total Debt per Capita
Debt per Capita Debt per Capita w/o Glen
Village of Glenvew Adopted 2023 Budget 231
Percentage of Debt per Personal Income
The third major indicator is the percentage of debt per personal income. This indicator shows the
strength and stability of the local tax base. If this percentage is too high the local residents may not
be able to bear the burden of additional debt. Currently, with TIF related debt the ratio is 0.812%
and without TIF related debt the ratio is 0.400%.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Bond Rating
The final indicator of the Village’s overall financial health and ability to bear the burden of debt
is the Village’s bond rating. A positive bond rating provides assurance to investors and will allow
the Village to attain favorable interest rates when borrowing. The Village of Glenview continues
to receive superior bond ratings. Moody’s Investors Service issued the Village a rating of Aaa
during the last Village bond issuance and reaffirmed this rating in 2021. This rating is indicative
of the Village’s debt capacity, ability to pay debts and the Village’s stable fiscal management. The
following table lists the Village’s outstanding debt.
0.000%
0.500%
1.000%
1.500%
2.000%
2.500%
3.000%
3.500%
4.000%
4.500%
5.000%
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Percentage of Debt per Personal Income
% of Debt per Personal Income % of Debt per Personal Income w/o Glen
Village of Glenvew Adopted 2023 Budget 232
Table A – Outstanding Debt
This table lists the Village’s outstanding debt on December 31, 2021 (the latest audited information
available):
Debt Title Purpose Source of Repayment
Interest
Rate(s)
Date of
Maturity
Authorized
Issue
Principal
Outstanding
3.000%
4.000%
2.000%
4.000%
1.500%
3.500%
4.450%
5.910%
Draw/Term Note AMI Meter Installation
Waterworks and Sewerage
Funds 2.000% 2025 $ 6,876,024 $ 3,547,441
IEPA Wastewater, American
Recovery and Reinvestment
Act of 2009 (ARA) Loan
Waste Water Project 0.000% 2031 $ 633,827 $ 231,521
General Obligation and Corporate Purpose Bonds
Notes Payable
$ 5,045,000 GO Refunding Bond Series
2012B Refunding of Series 2004B Property Tax Levy (Debt
Service)2024 $14,575,000
$15,326,600 $ 11,918,500
$ 4,045,000
GO Bond Series 2013B Waukegan/Golf Intersection
Improvements
Waukegan/Golf Project
Revenues (TIF)2023 $ 4,385,000 $ 1,340,000
GO Bond Series 2013A Village Hall Relocation Project Corporate Fund 2033 $ 6,065,000
Refunding of Series 2009A Property Tax Levy (Debt
Service)2029
Loans Payable
Capital Projects Fund
GO Refunding Bond Series
2016A
Village of Glenvew Adopted 2023 Budget 233
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTSILLINOIS ENVIRONMENT PROTECTION AGENCY LOAN
December 31, 2021
Date of Issue October 1, 2010
Date of Maturity April 14, 2031
Amount of Issue 633,827$
Interest Rates 0.00%
Principal Maturity Date April 14 and October 14
Paying Agent Illinois Environmental Protection Agency
Loan Number: L17-4483
Future Principal and Interest Requirements
Fiscal Year
Ending
December 31,April 14 October 14 Total
2022 12,185$ 12,186$ 24,371$
2023 12,185 12,185 24,370
2024 12,185 12,185 24,370
2025 12,185 12,185 24,370
2026 12,185 12,185 24,370 2027 12,185 12,185 24,370
2028 12,185 12,185 24,370
2029 12,185 12,185 24,370
2030 12,185 12,185 24,370 2031 12,187 - 12,187
Total 121,852$ 109,666$ 231,518$
Note: Principal will be paid by the Capital Projects Fund.
Requirements
Village of Glenvew Adopted 2023 Budget 234
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2012B
December 31, 2021
Date of Issue December 18, 2012
Date of Maturity December 1, 2024Amount of Issue 14,575,000$
Denomination of Bonds 5,000$
Interest Rates 3.00% to 4.00%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2022 1,605,000$ 184,300$ 1,789,300$ 2022 92,150$ 2022 92,150$ 2023 1,690,000 120,100 1,810,100 2023 60,050 2023 60,050
2024 1,750,000 52,500 1,802,500 2024 26,250 2024 26,250
Total 5,045,000$ 356,900$ 5,401,900$ 178,450$ 178,450$
Note: Principal and interest is payable from a property tax levy.
Requirements Interest Due on
Village of Glenvew Adopted 2023 Budget 235
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013A
December 31, 2021
Date of Issue December 19, 2013
Date of Maturity December 1, 2033Amount of Issue 6,065,000$
Denomination of Bonds 5,000$
Interest Rates 2.00% to 4.00%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2022 280,000$ 149,032$ 429,032$ 2022 74,516$ 2022 74,516$ 2023 285,000 140,632 425,632 2023 70,316 2023 70,316
2024 295,000 132,082 427,082 2024 66,041 2024 66,041 2025 305,000 123,232 428,232 2025 61,616 2025 61,616
2026 315,000 113,626 428,626 2026 56,813 2026 56,813 2027 325,000 102,600 427,600 2027 51,300 2027 51,300
2028 340,000 89,600 429,600 2028 44,800 2028 44,800
2029 350,000 76,000 426,000 2029 38,000 2029 38,000 2030 365,000 62,000 427,000 2030 31,000 2030 31,000
2031 380,000 47,400 427,400 2031 23,700 2031 23,700 2032 395,000 32,200 427,200 2032 16,100 2032 16,100
2033 410,000 16,400 426,400 2033 8,200 2033 8,200
Total 4,045,000$ 1,084,804$ 5,129,804$ 542,402$ 542,402$
Note: Principal and interest will be paid by the Debt Service Fund via a transfer from the Corporate Fund.
Requirements Interest Due on
Village of Glenvew Adopted 2023 Budget 236
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BOND SERIES 2013B
December 31, 2021
Date of Issue December 19, 2013
Date of Maturity December 1, 2023Amount of Issue 4,385,000$
Denomination of Bonds 5,000$ Interest Rates 1.50% to 3.50%
Interest Dates June 1 and December 1Principal Maturity Date December 1
Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year Ending
December 31,Principal Interest Total June 1 Amount December 1 Amount
2022 660,000$ 45,250$ 705,250$ 2022 22,625$ 2022 22,625$
2023 680,000 23,800 703,800 2023 11,900 2023 11,900
Total 1,340,000$ 69,050$ 1,409,050$ 34,525$ 34,525$
Note: Principal and interest will be paid by the Waukegan/Golf TIF Fund.
Requirements Interest Due on
Village of Glenvew Adopted 2023 Budget 237
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BOND SERIES 2016A
December 31, 2021
Date of Issue October 27, 2016
Date of Maturity December 1, 2029Amount of Issue 15,326,600$
Denomination of Bonds 5,000$
Interest Rates 4.45% to 5.91%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Wells Fargo Bank, N.A., Chicago, IL
Future Principal and Interest Requirements
Fiscal Year EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2022 1,250,950$ 512,052$ 1,763,002$ 2022 256,026$ 2022 256,026$ 2023 1,314,975 449,504 1,764,479 2023 224,752 2023 224,752
2024 1,383,925 383,756 1,767,681 2024 191,878 2024 191,878 2025 1,452,875 314,560 1,767,435 2025 157,280 2025 157,280
2026 1,521,825 241,916 1,763,741 2026 120,958 2026 120,958 2027 1,600,625 165,824 1,766,449 2027 82,912 2027 82,912
2028 1,669,575 101,800 1,771,375 2028 50,900 2028 50,900
2029 1,723,750 51,712 1,775,462 2029 25,856 2029 25,856
Total 11,918,500$ 2,221,124$ 14,139,624$ 1,110,562$ 1,110,562$
Note: Principal and interest is payable from proceeds of the library property tax levy.
Requirements Interest Due on
Village of Glenvew Adopted 2023 Budget 238
VILLAGE OF GLENVIEW
LONG-TERM DEBT REQUIREMENTS
ADVANCE METERING INFRASTRUCTURE LOAN
December 31, 2021
Date of Issue May 1, 2015
Date of Maturity December 1, 2025Amount of Issue 6,876,024$
Interest Rates 2.00%Interest Dates June 1 and December 1
Principal Maturity Date December 1Paying Agent Glenview Bank
Future Principal and Interest Requirements
Fiscal Year
EndingDecember 31,Principal Interest Total June 1 Amount December 1 Amount
2022 1,125,155$ 70,949$ 1,196,104$ 2022 35,377$ 2022 35,572$ 2023 890,748 48,445 939,193 2023 24,156 2023 24,289
2024 1,012,639 30,630 1,043,269 2024 15,273 2024 15,357 2025 518,899 10,378 529,277 2025 5,175 2025 5,203
Total 3,547,441$ 160,402$ 3,707,843$ 79,981$ 80,421$
Note: Principal and interest will be paid by the Water Fund and Sewer Fund.
Requirements Interest Due on
Village of Glenvew Adopted 2023 Budget 239
VILLAGE OF GLENVIEW
COMPONENT UNIT
Village of Glenvew Adopted 2023 Budget 240
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
4,776,688 4,676,988 4,676,988 5,070,969
Budgeted Revenues
Local Taxes 6,322,072 8,190,023 8,250,023 8,449,594
Fees and Fines 43,322 - - -
Charges for Services 23,587 31,300 41,260 21,600
Intergovernmental 1,237,510 145,500 233,425 180,000
Investment Income 4,077 4,000 8,000 4,000
Other/Miscellaneous 39,037 22,000 22,000 20,000
Transfers In 17,300 40,000 40,000 10,000
Total Revenues 7,686,906 8,432,823 8,594,708 8,685,194
Budgeted Expenditures
Operating Expenditures
Personnel 5,469,893 5,824,604 5,699,530 5,858,240
Contractual Services 1,051,047 1,399,670 1,363,313 1,493,238
Commodities 520,653 614,365 426,685 634,450
Other Operating Costs 38,252 55,150 56,000 62,220
Capital Outlay 349,537 317,700 305,200 149,500
Total Operating Expenditures 7,429,382 8,211,489 7,850,728 8,197,648
Other Expenditures
Transfer Out 357,224 350,000 350,000 480,000
Total Other Expenditures 357,224 350,000 350,000 480,000
Total Expenditures 7,786,606 8,561,489 8,200,728 8,677,648
Ending Fund Balance/4,676,988 4,548,323 5,070,969 5,078,515
Net Position
Glenview Public Library Fund
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Village of Glenvew Adopted 2023 Budget 241
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
593,260 604,213 604,213 624,714
Budgeted Revenues
Property Tax 1,771,234 1,780,632 1,780,632 1,815,649
Investment Income 4,434 4,700 4,091 4,620
Total Revenues 1,775,668 1,785,332 1,784,723 1,820,269
Budgeted Expenditures
Operating Expenditures
Contractual Services 220 220 220 -
Bond Principal 1,191,850 1,250,950 1,250,950 1,314,975
Bond Interest 571,645 512,052 512,052 449,504
Escrow Agent Fee 1,000 1,000 1,000 1,000
Total Operating Expenditures 1,764,715 1,764,222 1,764,222 1,765,479
Total Expenditures 1,764,715 1,764,222 1,764,222 1,765,479
Surplus/(Deficit)10,953 21,110 20,501 54,790
604,213 625,323 624,714 679,504 Net Position
Library Debt Service Bond Fund
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 242
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
261,109 438,250 438,250 343,757
Budgeted Revenues
Investment Income 334 1,030 952 1,200
Transfer In 357,224 350,000 350,000 480,000
Other Revenues 339 - - -
Total Revenues 357,896 351,030 350,952 481,200
Budgeted Expenditures
Operating Expenditures
Contractual 180,756 41,000 20,000 48,000
Capital Outlay - 319,000 425,445 291,000
Total Operating Expenditures 180,756 360,000 445,445 339,000
Total Expenditures 180,756 360,000 445,445 339,000
Surplus/(Deficit)177,141 (8,970) (94,493) 142,200
438,250 429,280 343,757 485,957 Net Position
Library Special Reserve Fund
Fiscal Year 2022
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenvew Adopted 2023 Budget 243
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
Fund 810 Friends of the Library
Beginning Fund Balance 40,757 78,919 78,919 77,987
Budgeted Revenues
Investment Income 126 100 235 240
Donations 40,000 40,000 40,000 40,000
Total Revenues 40,126 40,100 40,235 40,240
Budgeted Expenditures
Miscellaneous 1,964 3,000 1,167 2,000
Transfer to Library Operating - 40,000 40,000 -
Total Expenditures 1,964 43,000 41,167 2,000
Ending Fund Balance 78,919 76,019 77,987 116,227
Fund 820 Gift
Beginning Fund Balance 107,849 111,527 111,527 122,985
Budgeted Revenues
Investment Income 390 400 328 360
Donations 3,748 2,000 11,630 2,000
Total Revenues 4,138 2,400 11,958 2,360
Budgeted Expenditures
Miscellaneous 460 - - -
Capital Outlay - 1,000 500 1,000
Total Expenditures 460 1,000 500 1,000
Ending Fund Balance 111,527 112,927 122,985 124,345
2023 Gift Funds
Fiscal Year 2022
Village of Glenvew Adopted 2023 Budget 244
Fiscal Year Fiscal Year
2021 Projected 2023
Actual Budget Actual Budget
Fund 825 GPL Foundation Fund
Beginning Fund Balance 48,334 44,860 44,860 5
Budgeted Revenues
Investment Income 139 250 106 -
Donations 14,761 15,000 7,994 -
Total Revenues 14,900 15,250 8,100 -
Budgeted Expenditures
Other Professional 538 500 - -
Contractual 300 - - -
Miscellaneous 236 43,785 52,955 6
Transfer to Fund 805 17,300 15,000 - -
Total Expenditures 18,374 59,285 52,955 6
Ending Fund Balance 44,860 825 5 (1)
Fiscal Year 2022
2023 Gift Funds Continued
Village of Glenvew Adopted 2023 Budget 245
VILLAGE OF GLENVIEW
BUDGET RESOLUTION
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Village of Glenvew Adopted 2023 Budget 249
VILLAGE OF GLENVIEW
2021 TAX LEVY CALCULATION
Village of Glenvew Adopted 2023 Budget 250
2021
Levy Component Proposed Levy
Less
Abatement
Ordinance Net Levy
Plus Loss
Provision
Proposed
Extended Levy
Final Extended
Levy % Change
Corporate Operations $3,636,676 $0 $3,636,676 $109,100 $3,745,776 $2,357,015 0.00%
IMRF 1,081,487 0 1,081,487 32,445 1,113,932 1,363,720 -18.32%
Police Pension 3,814,106 0 3,814,106 114,423 3,928,529 3,968,436 -1.01%
Fire Pension 5,129,069 0 5,129,069 153,872 5,282,941 5,989,105 -11.79%
Subtotal $13,661,338 $0 $13,661,338 $409,840 $14,071,178 $13,678,275 2.87%
Debt Service
2012B Refunding Bonds 1,810,100 0 1,810,100 90,505 1,900,605 1,878,765 1.16%
2013A Corporate Purpose Bonds 425,632 (425,632)0 0 0 0 0.00%
2013B Corporate Purpose Bonds 703,800 (703,800)0 0 0 0 0.00%
Total Village Debt Service $2,939,532 ($1,129,432) $1,810,100 $90,505 $1,900,605 $1,878,765 1.16%
Total Village Tax Levy $16,600,870 ($1,129,432) $15,471,438 $500,345 $15,971,783 $15,557,040 2.67%
Library Operations $8,430,349 - $8,430,349 $252,910 $8,683,259 $8,418,391 3.15%
2016A Refunding Bonds $1,764,479 - $1,764,479 $88,224 $1,852,703 1,851,152 0.08%
Total Library Tax Levy $10,194,828 $0 $10,194,828 $341,134 $10,535,962 $10,269,543 2.59%
COMBINED TOTAL LEVY $26,795,698 ($1,129,432) $25,666,266 $841,480 $26,507,746 $25,826,583 2.64%
Village of Glenview
2022 Property Tax Levy Calculation
2022
Village of Glenvew Adopted 2023 Budget 251
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VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
Village of Glenvew Adopted 2023 Budget 256
Glossary of Terms
A
ABATEMENT:
A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special
assessments and service charges.
ACCOUNT:
A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance.
ACCRUAL BASIS OF ACCOUNTING:
A method of accounting that recognizes the financial effect of transactions, events and Interfund activities when they
occur, regardless of the timing of related cash flows.
ACTIVITY:
A specific and distinguishable service performed by one or more organizational components of a government to
accomplish a function for which a government is responsible (e.g., police is an activity within the public safety
function).
ACTUAL:
The actual figures in the budget document are year-end audited totals for the fiscal year/s preceding the budget year.
ACTUARIAL/ACTUARY: A person or methodology that makes determinations of required contributions to achieve
future funding levels that address risk and time.
ADDITIONS:
Term used to describe the increases in the net assets of fiduciary funds.
ADOPTED BUDGET:
The proposed budget as initially and formally approved by the Village Board.
AD VALOREM TAX:
A tax levied in proportion to the value of the property levied.
ALLOTMENT:
Portion of an annual or biennial budget appropriated to an interim period.
AMORTIZATION:
The reduction of debt through regular payments of principal and interest, of which the principal payments are sufficient
to retire the debt instrument at a predetermined date known as maturity.
APPRAISED VALUE: To make an estimate of value, generally for the purpose of taxation.
APPROPRIATION:
An act or ordinance of the Village Board allowing agencies and departments to incur obligations and to make payments
out of a specific budget for specified purposes.
ARBITRAGE:
Investment earnings representing the difference between interest paid on the bonds and the interest earned on the
investments made utilizing the bond proceeds.
ASSESSED VALUE:
A value set upon real estate or other property by a government, generally for the purpose of levying taxes.
ASSETS:
Resources owned or held by a government, which have monetary value.
Village of Glenvew Adopted 2023 Budget 257
A – Continued
AUDIT:
A comprehensive investigation of the manner in which the government’s resources were actually utilized. A financial
audit is a review of the accounting system and financial information to determine how government funds were spent
and whether expenditures were in compliance with the legislative body’s appropriations. A performance audit consists
of a review of how well the government met its stated goals.
B
BALANCED BUDGET:
Total expenditure allocations do not exceed total available resources.
BENEFITS:
Payments to which participants may be entitled under a pension plan, including pension, death and those due on
termination of employment.
BOND:
A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the
future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically.
BOND ANTICIPATION NOTE (BAN):
Notes issued by the Village to obtain temporary financing for projects that will eventually be financed on a long-term
basis (and the BAN repaid) with bonds.
BOND REFINANCING:
The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
BONDED DEBT:
Debt for which general obligation bonds or revenue bonds are issued.
BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed
means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal
year.
BUDGET ADJUSTMENT:
A legal procedure utilized by the Village staff and Village Board of Trustees to revise a budget. This can be done at
any time during the year by action of the Board of Trustees.
BUDGET AUTHORITY:
Authority provided by law that permits Village departments to incur obligations requiring either immediate or future
payment of money.
BUDGET CALENDAR:
The schedule of essential dates or milestones which the Village follows in the preparation, adoption and administration
of the budget.
BUDGET DEFICIT:
The amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal
year.
Village of Glenvew Adopted 2023 Budget 258
B – Continued
BUDGET DOCUMENT:
The instrument used by the budget-making authority to present a comprehensive financial program to the Village
Board.
BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the Village Manager
to the Village Board.
BUDGET ORDINANCE:
The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources.
BUDGETARY CONTROL:
The control or management of a government or enterprise in accordance with an approved budget for the purpose of
keeping expenditures within the limitation of available appropriations and available revenues.
BUILDING PERMITS:
Revenues derived from the issuance of building permits prior to construction with the Village of Glenview.
C
CABLE TV FRANCHISE:
Franchise tax levied on a cable television company.
CAPITAL IMPROVEMENTS:
A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of
physical facilities, buildings, structures, streets and highways, storm and sanitary sewers, fixed equipment and
landscaping.
CAPITAL IMPROVEMENT PROGRAM (CIP):
A multi-year plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs
arising from the long-term work program or otherwise. It sets forth each project and specifies the full resources
estimated to be available to finance the projected expenditures.
CAPITAL OUTLAY:
Refers to the purchase of land, buildings, machinery and those equipment items which have an estimated useful life
of greater than one year and belong to the classes of property commonly considered as fixed assets.
CAPITAL PROJECT:
Major construction, acquisition or renovation activities which add value to a government’s physical assets or
significantly increases their useful life. Also called capital improvements.
CAPITAL PROJECTS FUND:
A fund used to account for the acquisition or construction of major governmental capital facilities and equipment
(which are not financed by other funds).
CASH ACCOUNTING
A basis of accounting in which transactions are recorded when cash is either received or expended for goods and
services.
CASH RESERVE(S):
Policy established by the Village Board which requires a certain level of funds to be available for expenses caused by
unforeseen emergencies or revenue declines. Year-end balances in the General Operating Fund computed on a
modified accrual basis. The Village’s goal is to maintain a Fund Balance reserve of 33 percent to 40 percent of the
annual General Operating Fund Appropriation.
Village of Glenvew Adopted 2023 Budget 259
C – Continued
CHARGEBACKS:
Accounting transactions which recover the expenses of one fund from another fund that received the service.
CHART OF ACCOUNTS:
A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations
and budgeting processes.
COMMODITIES:
Items which, after use, are consumed or show a material change in, or an appreciable impairment, of their physical
condition, and which are generally of limited value and characterized by rapid depreciation.
COMPONENT UNIT:
A legally separate entity that the primary government is financially accountable for.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR):
This official annual report presents the status of the Village’s finances in a standardized format. The CAFR is
organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities
and fund balance; and an operating statement that compares revenues and expenditures.
COMPREHENSIVE PLAN:
The overall source of information and planning for a community, which is also intended to identify a community’s
needs and establish a vision for the future.
CONTINGENCY:
An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as emergencies, federal
mandates shortfalls in revenue, and similar eventualities.
CONTRACTUAL SERVICES:
Services provided by another individual, (not on Village payroll) agency, or private firm.
D
DEBT PROCEEDS – BONDS:
Funds available from the issuance of bonds.
DEBT SERVICE:
Includes principal and interest payments and handling charges on general obligation bonds, special assessment bonds
and notes.
DEBT SERVICE FUND:
A fund used to account for the accumulation of resources for and the payment of general long-term debt principal,
interest, and related costs.
DEFICIT:
The excess of liabilities over assets or expenditures over revenues, in a fund over an accounting period.
DELINQUENT TAXES:
Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached.
DEPARTMENT:
The basic organizational unit of the Village, which is functionally unique in its services.
DEPRECIATION:
A calculation of the estimated decrease in value of physical assets due to usage and passage of time.
Village of Glenvew Adopted 2023 Budget 260
D – Continued
DISBURSEMENT:
The expenditure of monies from an account.
DISTINGUISHED BUDGET PRESENTATION PROGRAM:
A voluntary program administered by the Government Finance Officers Association to encourage governments to
publish efficiently organized and easily readable budget documents, providing peer recognition and technical
assistance to the fiscal officers preparing them.
DIVISION:
A unit of an organization which reports to a department.
E
EFFICIENCY:
The relationship between the amount of input (usually dollars or personnel time) and the amount of output, or outcome,
for an activity or program.
ENCUMBRANCES:
These are obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for
which a part of the appropriation is reserved. The use of encumbrances is designed to prevent overspending and
permits officials to be certain of how much money is available for new commitments.
ENTERPRISE FUNDS:
Enterprise Funds are used to account for operations: (a) that are financed and operated in a manner similar to private
business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis are financed or recovered through user charges;
or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or
net income is appropriate for capital maintenance, public policy, management control, accountability or other
purposes.
EQUALIZATION RATE:
The total ratio of assessed value to full value of taxable property in a municipality.
EQUITY:
The difference between fund assets and fund liabilities. (Fund Balance)
ESTIMATE:
Revenue and expenditure estimates for the current fiscal year which are developed as part of the budget preparation
process.
ESTIMATED REVENUE:
The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the
amount approved by the Board.
EXPENDITURE:
This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained
regardless of when the expense is actually paid. This term applies to all funds. (Note: An encumbrance is not an
expenditure. An encumbrance reserves funds to be expended).
EXPENSES:
Charges incurred, whether paid immediately or unpaid, for operation, maintenance, interest and other charges. (Used
primarily in Proprietary Type Funds).
Village of Glenvew Adopted 2023 Budget 261
F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS):
These funds are used to account for assets held by the Village in a trust or agency capacity for individuals, private
organizations, other governments and/or other funds. These include Expendable Trust, Nonexpendable Trust, Pension
Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for essentially in the same
manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for essentially
in the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not
involve measurement of results of operations.
FISCAL POLICY:
A government’s policies with respect to revenues, spending, and debt management as these relate to government
services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning
and programming of government budgets and their funding.
FISCAL YEAR:
The time period designated by the Village signifying the beginning and ending period for recording financial
transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to as
a calendar year.
FIXED ASSETS:
Assets of a long-term character, which are intended to be held or used, such as land, buildings, machinery, furniture
and other equipment.
FIXED COST:
The costs of providing goods or services that do not vary proportionately to the volume of goods or services provided.
FLEET:
The vehicles owned and operated by the Village.
FORECAST:
A projection of future revenues and/or expenses based on historical and current economic, financial and demographic
information.
FORFEITURE:
The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses resulting
from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of the
property.
FULL-TIME EQUIVALENT (FTE):
A part-time position converted to the decimal equivalent of a full-time position based upon 2,080 hours per year. For
example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a full-time
position.
FUNCTIONAL CLASSIFICATION:
A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is placed
in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the spending
agency or department.
FUND:
A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources,
together with all related liabilities and residual equities or balances and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
Village of Glenvew Adopted 2023 Budget 262
F – Continued
FUND ACCOUNTING:
The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a
separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts
that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government resources
are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the
means by which spending activities are to be controlled.
FUND BALANCE:
The difference between assets and liabilities in a governmental fund.
FUND TRANSFER:
A budgeted transfer of funds to another fund.
G
GENERAL FUND:
The General Fund is the general operating fund of the Village. It is used to account for all financial resources except
those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS:
Bonds in which the full faith and credit of the issuing government are pledged.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP):
Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB):
The independent organization that establishes and improves standards of accounting and financial reporting for U.S.
state and local governments.
GOAL:
A statement of broad direction, purpose or intent based on the needs of the community.
GOVERNMENTAL FUND TYPE:
One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category
includes activities usually associated with a typical state or local government operation; composed of four types:
general fund, special revenue fund, capital projects fund and debt service fund.
GOVERNMENTAL ACCOUNTING:
The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of
governmental units and agencies.
GOVERNMENTAL FUNDS:
General, Special Revenue, Debt Service and Capital Project funds.
GRANT:
A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in
the support of a specified function.
H
HOME-RULE:
A home-rule unit may exercise any power and perform any function pertaining to its government and affairs including
but not limited to the power to regulate for the protection of the public health, safety, morals and welfare; to license;
to tax; and to incur debt. The Village of Glenview is a home-rule municipality.
Village of Glenvew Adopted 2023 Budget 263
I
INFLATION:
A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of
value of currency.
INFRASTRUCTURE:
Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and
other items that have value only to the Village.
INTERFUND TRANSFERS:
Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended.
INTERGOVERNMENTAL REVENUE:
Revenue received from or through the Federal, State or County Government.
INTERNAL SERVICE FUND:
A fund used to account for the financing of goods or services provided by one department or agency to other
departments or agencies.
INVENTORY:
A detailed listing of property currently held by the government.
L
LEVY:
To impose or collect taxes, special assessments, or service charges for the support of Village activities.
LIABILITIES:
Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date.
LINE ITEM BUDGET:
A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies).
LIQUIDATION:
To convert assets into cash.
LONG-TERM DEBT:
Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year.
M
MAJOR FUND:
A fund whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10
percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount
for all governmental and enterprise funds. Any other fund may be reported as a major fund if the government's officials
believe that fund is particularly important to financial statement users.
MANDATE:
A requirement from a higher level of government that a lower level of government perform a task in a particular way
or by a particular standard.
MILL:
A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property.
Village of Glenvew Adopted 2023 Budget 264
M – Continued
MILLAGE:
The tax rate on real property based on $1.00 per $1,000 of assessed property value.
MISCELLANEOUS REVENUE:
Those revenues that are small in value and not individually categorized.
MISSION STATEMENT:
The statement that identifies the particular purpose and function of a department.
MODIFIED ACCRUAL BASIS OF ACCOUNTING:
Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available
and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if
measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which
is recognized when due.
MUNICIPAL CODE:
A collection of laws, rules and regulations that apply to the Village and its Citizens.
O
OBJECT CLASSIFICATION:
A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or
services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel
benefits), regardless of the agency involved or purpose of the programs for which they are used.
OBJECTIVE:
Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific
time frame.
OPERATING BUDGET:
A financial plan that pertains to daily operations that provides basic governmental services. The operating budget
contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating
budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them.
OPERATING EXPENSES:
Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities.
OPERATING REVENUES:
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees
from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day
services.
OPERATING TRANSFER IN/OUT:
A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund.
ORDINANCE:
A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate
boundaries of the Village, unless in conflict with any higher form of law such as state or federal.
OUTLAYS:
Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements.
Village of Glenvew Adopted 2023 Budget 265
P
PER CAPITA:
A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the
current population.
PERSONNEL COSTS:
Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense
categories defined in the financial plans.
PERFORMANCE INDICATORS:
Specific quantitative and qualitative measures of work performed as an objective of the department.
PERFORMANCE MEASURE:
A measure that is established to evaluate the effectiveness and efficiency of specific service.
PERMANENT FUND:
The Village Permanent Fund is used to accumulate proceeds from the sale of land at the Village’s Glen Tax Increment
Financing (TIF) District, and to provide resources for village-wide improvements outside of the TIF district.
POLICY BUDGET:
The Village of Glenview’s process is to present the recommendations for the annual work program of services
provided to the citizens, the annual budget, and the long-range financial plan.
PRODUCTIVITY:
A measure of the increase of service output of Village programs compared to the per unit of resource input invested.
PROPERTY TAX LEVY:
A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date.
PROPERTY TAXES:
Used to describe all revenues received in a period from property taxes, both current and delinquent, including all
related penalties and interest. Property taxes are levied on both real and personal property according to the property’s
valuation and tax rate.
PROPRIETARY FUNDS:
Activities found in this category are many times seen in the private sector and are operated in a manner similar to their
counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed of two
fund types: enterprise funds and internal service funds.
PURCHASE OF SERVICE AGREEMENT (PSA):
Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide
services that the Village does not currently offer.
PURCHASE ORDER:
A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a vendor
becomes a contract. Its main function is to expedite and control buying by the Village.
Q
QUALITY:
Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations.
QUARTERLY FINANCIAL REPORTING:
A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents)
to serve as an update of important components of the annual budget.
Village of Glenvew Adopted 2023 Budget 266
R
RESERVE:
(1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and;
(2) An account used to earmark a portion of fund equity as legally segregated for a specific future use.
RESERVE FUND BALANCE:
Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available
for appropriation or expenditure.
RESOLUTION:
A legislative act by the Village with less legal formality than an ordinance.
RESTITUTION:
Revenues collected in payment for damage to Village property.
RETAINED EARNINGS:
An equity account reflecting the accumulated earnings of an Enterprise Fund.
REVENUES:
Money received into a fund from outside the fund that, together with fund balances, provide the financial resources
for a given fiscal year.
REVENUE BONDS:
Bonds in which principal and interest are paid exclusively from enterprise fund earnings.
REVISED BUDGET:
The adopted budget as formally adjusted by the Village Board.
S
SALES TAX:
Tax imposed on taxable sales of all final goods.
SPECIAL ASSESSMENT:
A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service
deemed to primarily benefit those properties.
SPECIAL ASSESSMENT FUNDS:
A fund used to account for the financing of public improvements or services deemed to benefit the properties against
which special assessments are levied.
SPECIAL REVENUE FUNDS:
Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that
are legally restricted to expenditures for specific purposes.
STRATEGIC PLAN:
A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan.
T
TAX LEVY:
The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance.
Village of Glenvew Adopted 2023 Budget 267
T – Continued
TAXES:
Compulsory charges levied by a government for the purpose of financing services performed for the common benefit
of the people. This term does not include specific charges made against particular persons or property for current or
permanent benefit, such as special assessments.
TRIAL BALANCE:
A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in separate
columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control account, the
ledger from which uses total expenditures and transfers to other funds that decreases net financial resources.
U
UNRESERVED FUND BALANCE:
Represents assets that are not considered “expandable available financial resources.” Examples of this category
include advances to other funds and non-current loans receivable.
USER CHARGES:
The payment of a fee for direct receipt of public service by the party benefiting from the service.
V
VARIABLE RATE:
A rate of interest subject to adjustment.
*Glossary was compiled using the following sources: GASB, GFOA, Merriam-Webster, Village Records
Village of Glenvew Adopted 2023 Budget 268
Commonly Used Acronyms
ADA: Americans with Disabilities Act
APWA: American Public Works Association
ARPA: American Rescue Plan Act
CAD: Computer Aided Dispatch, Computer Aided Design
CBD: Central Business District
CERF: Capital Equipment Replacement Fund
COVID-19: Coronavirus Disease 2019
CPM: Center for Performance Measurement
DARE: Drug Awareness Resistance Education program
DPW: Department of Public Works
EMS: Emergency Medical Services
EPA: Environmental Protection Agency
FOIA: Freedom of Information Act
FRRF: Facility Repair and Replacement Fund
GFOA: Government Finance Officers Association
HHW: Household Hazardous Waste
HR: Human Resources
ICMA: International City/County Management Association
IDOT: Illinois Department of Transportation
IEPA: Illinois Environment Protection Agency
IMRF: Illinois Municipal Retirement Fund
IMS: Infrastructure Management Services
IT: Information Technology
JETSB: Joint Emergency Telephone Systems Board
J.U.L.I.E.: Joint Utility Location Information & Excavation System
MERF: Municipal Equipment Repair Fund
MGP: Municipal GIS Partners
MPI: Municipal Partnering Initiative
NPDES: National Pollutant Discharge Elimination System
OSHA: Occupational Safety & Health Administration
RFP: Request for Proposal
RFI: Request for Information
RFQ: Request for Qualifications
STAF: Special Tax Allocation Fund
TIF: Tax Increment Financing
USEPA: United States Environmental Protection Agency
VMO: Village Manager’s Office
VSP: Voluntary Separation Program
Village of Glenvew Adopted 2023 Budget 269